Line a baking tray with parchment paper or a silicone mat and have your sifted baking soda and vanilla ready in small bowls. If you will coat the pieces in chocolate, set up the chocolate melting station now.

Have oven mitts and a damp towel nearby for safety.

In a heavy-bottomed saucepan, combine 1 cup granulated sugar, 1/4 cup corn syrup (or golden syrup), and 1/4 cup water. Stir gently just to combine; avoid splashing the sides.

Over medium heat, let the sugar dissolve completely, gently swirling the pan occasionally. Do not stir vigorously.

Once dissolved, clip in your candy thermometer and increase heat to medium-high to bring the syrup to a rolling boil.

Cook until the syrup reaches about 300°F (hard crack). If you don’t have a thermometer, cook until the mixture is a deep golden amber and the bubbles are rapid and tight.

Remove the pan from heat. Immediately whisk in 1 1/2 teaspoons sifted baking soda and 1 teaspoon vanilla extract.

Immediately pour the mixture onto your lined tray, allowing the natural foam to form peaks and valleys.

Let the candy cool and harden at room temperature for at least 30 minutes to an hour before breaking into pieces.

Melt chocolate in a double boiler or microwave in short bursts, stirring often. Dip pieces halfway into the chocolate or drizzle with a spoon.

Sprinkle a tiny pinch of sea salt before the chocolate fully sets.