01 - Line a baking sheet with parchment paper or a silicone mat.
02 - Place chocolate in a heatproof bowl set over a pot of gently simmering water (double boiler). Stir until smooth and fully melted. Alternatively, microwave in 30-second intervals, stirring between each, until melted.
03 - Using tongs or your fingers, dip each potato chip halfway (or fully, as desired) into melted chocolate. Let excess chocolate drip off.
04 - Place chocolate-dipped chips onto prepared baking sheet.
05 - While chocolate is still wet, sprinkle each chip lightly with flaky sea salt.
06 - Repeat with remaining chips and chocolate.
07 - Allow chips to set at room temperature for 30–45 minutes, or refrigerate for 10–15 minutes until chocolate is firm.
08 - Serve immediately or store in an airtight container at cool room temperature for up to 3 days.