How to Make It
In a food processor, pulse the pretzels into a fine powder. Sift through a medium sieve into a bowl.
In a large microwave-safe bowl, melt the white chocolate at high power in 20-second increments, stirring after each, until smooth. Stir in the pretzel powder until evenly moistened. Let cool slightly, then scrape into a pastry bag fitted with a 1/3-inch round tip.
Line 3 large baking sheets with parchment paper. Using a 3-inch round cutter and a permanent marker, trace 12 circles onto each sheet of parchment. Flip the paper so the ink is on the bottom. Using the circles as a guide, pipe pretzels onto the parchment. Refrigerate until set, about 30 minutes.
Meanwhile, in another microwave-safe bowl, melt the dark chocolate at high power in 20-second increments, stirring after each, until smooth. Let cool slightly.
Using 2 forks or tweezers and working with 1 pretzel at a time, coat the chilled pretzels in the melted dark chocolate and return to the baking sheet; immediately garnish with flaky sea salt. Let stand at room temperature until the dark chocolate is set, about 20 minutes. Serve.