Preheat your oven to 350°F (175°C). In a mixing bowl, whisk together the flour, baking soda, and salt.

In another bowl, cream the butter with brown and granulated sugar until light and fluffy, about 3-4 minutes.

Mix in the vanilla extract and egg, then gradually blend in the flour mixture along with the chocolate chips.

Press the mixture into a greased tart pan and refrigerate for 5 minutes, then bake for 22-25 minutes until golden brown.

For the caramel, combine sugar, corn syrup, and water in a saucepan over medium heat, stirring until dissolved.

Boil without stirring until a light-medium honey color, about 5-7 minutes. Carefully remove from heat and stir in cream, butter, and sea salt.

Cool slightly, then pour the caramel into the cooled tart base, reserving some for drizzling later.

For the chocolate glaze, melt remaining butter and chocolate in a saucepan over low heat. Mix in corn syrup.

Pour and spread the chocolate mixture over the cooled caramel layer, adding a pinch of sea salt on top. Chill completely for at least 2 hours.

Once chilled, slice into small pieces and serve with vanilla ice cream or whipped cream.