01 - In a medium bowl, beat the cream cheese and butter together using an electric mixer until smooth and creamy, about 2 minutes.
02 - Add the sifted powdered sugar and vanilla extract to the bowl, then mix on medium speed until fully incorporated and no lumps remain.
03 - Gently fold in the crushed pretzels and 1/4 cup of the salted caramel sauce, reserving the remaining sauce for drizzling later.
04 - Cover the bowl tightly and refrigerate for at least 1 hour until the mixture is firm enough to scoop and roll.
05 - Using a tablespoon or small cookie scoop, portion heaping spoonfuls of the chilled mixture and roll between your palms to form smooth balls. Arrange on a parchment-lined baking sheet.
06 - Place the tray in the freezer for 30 to 60 minutes until the balls are very firm and hold their shape during dipping.
07 - Melt the semi-sweet chocolate with coconut oil (if using) in a microwave in 30-second intervals, stirring between each, or over a double boiler until completely smooth and glossy.
08 - Using a fork or dipping tool, submerge each frozen cheesecake ball into the melted chocolate, tapping gently to allow excess chocolate to drip off before returning to the parchment-lined tray.
09 - Drizzle the remaining caramel sauce over the chocolate-coated balls and lightly sprinkle with flaky sea salt.
10 - Refrigerate the finished balls for at least 30 minutes until the chocolate coating is fully set. Serve chilled.