01 -  Line a baking sheet with parchment paper. 
 02 -  Combine creamy peanut butter, softened butter, powdered sugar, and brown sugar in a medium mixing bowl. Stir until the mixture is smooth and thick. 
 03 -  Using a teaspoon or cookie scoop, portion about 1 teaspoon of the peanut butter filling and roll into a ball. Place the filling ball between two mini pretzels and press gently to create a sandwich. Continue until all filling and pretzels are used. 
 04 -  Arrange the pretzel sandwiches on the prepared baking sheet. Freeze for 15 minutes until the bites are firm. 
 05 -  Place chocolate chips and coconut oil or vegetable oil in a microwave-safe bowl. Heat in 30-second intervals, stirring after each, until completely smooth and melted. 
 06 -  Dip each pretzel sandwich halfway into the melted chocolate, allowing excess to drip off, and return to the baking sheet. 
 07 -  Immediately sprinkle dipped pretzel bites with flaky sea salt. Refrigerate baking sheet for 10 minutes or until chocolate is set. Serve chilled or at room temperature.