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1
Heat the oven to 400 degrees F and arrange a rack in the middle.
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2
While the oven is heating, place cashews on a baking sheet and toast in the oven, stirring occasionally, until deep brown, about 12 to 15 minutes.
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3
Cool slightly on a cutting board, then coarsely chop; set aside.
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4
When the oven is ready, place bacon on a baking sheet and roast until deep brown and well done, about 15 minutes.
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5
Remove to a paper-towel-lined plate to cool; reserve 1 tablespoon of the rendered bacon fat.
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6
Line a baking sheet with parchment paper, coat the paper with a thin layer of the reserved fat, and place the baking sheet on a cooling rack.
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7
Crumble bacon into bite-sized pieces; set aside.
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8
Combine sugar and water in a medium saucepan over high heat and stir until sugar has dissolved, about 3 minutes.
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9
Cook, swirling the pan occasionally (do not stir), until mixture is deep amber and registers 350 degrees F on a candy thermometer, about 10 to 15 minutes.
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10
Immediately remove the pan from heat.
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11
Carefully add cashews, bacon, and salt to the caramel and stir to combine.
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12
Immediately pour mixture onto the center of the prepared baking sheet.
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13
Let sit at room temperature until hardened, about 20 minutes.
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14
Let cool completely, then break into shards.
