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1
Add the sugar to a small, sturdy saucepan, then slowly pour the water on top. The goal is to get as few sugar granules as possible on the side of the pan; if you notice any, just use a wet pastry brush (or even your fingers) to push the granules back down.
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2
Set the pan on the stove over medium-high heat. Don't stir at this point at all. As soon as the mixture goes from cloudy to clear, pour the cider vinegar evenly over the top.
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3
While the sugar keeps cooking, stir the espresso powder and salt into the warm cream until combined.
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4
When you start to notice the caramel turning golden in certain places, you can gently swirl the pan to encourage it to cook evenly, or even just rotate the pan on your burner. The goal is to disturb it as little as possible (mixing can cause crystallization-not what we want). As soon as the color is a deep, chestnutty brown, carefully pour in the espresso-cream while whisking. (It'll splatter and steam, so be careful.) Cut the heat.
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5
Let the caramel cool for a little while, until you can taste it, then adjust the salt and espresso powder accordingly.
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6
You can serve this right away or keep it in the fridge, in a tightly sealed jar, for weeks.
