Preheat the oven to 350°F (175°C) and line a 24-cup mini muffin tin with paper liners.

In a medium saucepan, melt the butter over low heat. Add the sugar, cocoa powder, and salt, stirring to combine.

Remove the pan from the heat and add the vanilla extract and eggs, one at a time, stirring well after each addition.

Stir in the flour until just combined.

Spoon the batter into the prepared muffin cups, filling each about 2/3 full.

Bake for 10-12 minutes or until a toothpick inserted in the center comes out with a few moist crumbs attached.

Remove the brownie bites from the oven and let cool in the pan for 5 minutes.

Transfer the brownie bites to a wire rack to cool completely.
Once the brownie bites are cool, use a spoon or piping bag to add a small amount of caramel sauce to the top of each bite.

In a small bowl, melt the chocolate chips and vegetable oil together in the microwave, stirring every 15 seconds until smooth.

Spoon the melted chocolate over the caramel-topped brownie bites and sprinkle with sea salt.

Let the chocolate set before serving.