Preheat the oven to 350°F (175°C).

Roast the pecans in a baking dish for about 10 minutes until fragrant.

In a saucepan, combine brown sugar, butter, corn syrup, and sea salt over medium heat. Stir until the mixture comes to a boil.

Remove from heat and allow it to cool slightly.

Stir in the roasted pecans until coated evenly.

Pour the mixture into a greased 8×8 inch pan and smooth the top with a spatula dipped in hot water.

Melt chocolate chips and pour over the pecan mixture; spread into an even layer.

Allow to cool completely before cutting into squares.