01 - Line a baking sheet with parchment paper or silicone mat.
02 - Set a heatproof bowl over a pot of gently simmering water. Add chocolate and stir constantly until completely smooth and melted. Alternatively, microwave in 30-second intervals, stirring between each interval.
03 - Using tongs or your fingers, dip each potato chip halfway or fully into the melted chocolate. Allow excess chocolate to drip off.
04 - Place chocolate-dipped chips onto the prepared baking sheet, arranging them in a single layer without touching.
05 - While chocolate remains wet, sprinkle each chip lightly with flaky sea salt.
06 - Let chips set at room temperature for 30–45 minutes, or refrigerate for 10–15 minutes until chocolate becomes firm.