Pop the popcorn kernels using your preferred method (stovetop, air popper, etc.) and place them in a large bowl. Make sure to remove any unpopped kernels.
In a medium saucepan, combine the granulated sugar, butter, corn syrup, and salt over medium heat. Stir continuously until the mixture comes to a boil.
Once boiling, stop stirring and let it boil for about 4-5 minutes until it reaches a golden brown color.
Remove from heat and carefully stir in the baking soda and vanilla extract (the mixture will bubble up).
Pour the caramel sauce over the popcorn, gently mixing to coat all of the popcorn evenly.
Spread the caramel-coated popcorn onto a lined baking sheet with parchment paper. Bake in the preheated oven for 30 minutes, stirring every 10 minutes for even coating.
Remove from the oven and let cool for about 15 minutes.
While the popcorn is cooling, melt the chocolate chips in a microwave-safe bowl in 30-second intervals, stirring in between until smooth.
Drizzle the melted chocolate over the cooled popcorn evenly.
Before the chocolate sets, sprinkle a pinch of sea salt over the popcorn for an added flavor twist.
Allow the chocolate to harden at room temperature or refrigerate for quicker setting. Once set, break into pieces and serve.
Notes
Allow the chocolate to harden before breaking into pieces.