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1. Preheat oven to 350 degrees.
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2. Line a rimmed baking sheet with heavy duty aluminum foil, making sure the foil goes up and over the edges, and top with sheet of parchment paper.
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3. Cover baking sheet with matzos, cutting and piecing together as necessary to fill the entire pan.
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4. Make toffee: Combine butter and brown sugar in a medium saucepan.
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5. Cook over medium heat, stirring constantly with a whisk, until mixture comes to a boil. (If it looks like it's separating, just keep stirring; it will come together.).
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6. Once mixture comes to a boil, continue cooking and stirring for another 3 minutes until foamy and thickened. (Be extra careful -- toffee will be very hot!).
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7. Immediately pour toffee over matzos and, using a spatula, spread into an even layer.
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8. Put the pan into the oven and bake for about 10 minutes, or until the toffee topping is crackled and bubbling all over.
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9. Remove pan and place on wire cooling rack on the counter. Immediately scatter chocolate chips evenly over top.
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10. Wait 3-5 minutes for the chips to soften, then use a thin spatula to spread chocolate into an even layer.
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11. Sprinkle with pecans and sea salt. Note: If you can only find regular salted matzos, cut back or omit the sea salt.
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12. Refrigerate until the chocolate is firm, about 45 minutes. Don't leave it in the fridge too much longer, otherwise it will be hard to cut.
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13. Lift foil overhang to transfer matzo crack onto a large cutting board. Using a large sharp knife, cut into 2-inch squares.
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14. Store in an airtight container in the fridge and serve cold.
