01 - Line a baking sheet with parchment paper or a silicone mat to prevent sticking and ensure easy cleanup.
02 - Place chocolate in a heatproof bowl set over a pot of gently simmering water, creating a double boiler. Stir continuously until smooth and fully melted. Alternatively, microwave in 30-second intervals, stirring between each, until completely melted and glossy.
03 - Using tongs or clean fingers, dip each potato chip halfway or completely into the melted chocolate, depending on preference. Hold above the bowl briefly to allow excess chocolate to drip off for an even coating.
04 - Transfer chocolate-dipped chips to the prepared baking sheet in a single layer. While the chocolate remains wet, immediately sprinkle each chip lightly with flaky sea salt to ensure proper adhesion.
05 - Repeat the dipping and seasoning process with remaining chips and chocolate until all are coated and salted. Work efficiently to prevent chocolate from hardening during the process.
06 - Allow chips to set at room temperature for 30 to 45 minutes until chocolate firms completely. For faster results, refrigerate for 10 to 15 minutes. Serve immediately or store in an airtight container at cool room temperature for up to 3 days.