Grease a baking sheet with shortening or vegetable oil. Line the baking sheet with parchment paper and grease the top of the parchment paper. You can also use aluminum foil, just make sure to grease well. In a dutch oven or deep medium saucepan add the sugar, corn syrup, water and vanilla extract. Using a wooden spoon, mix until combined. Over medium heat, bring to a boil and without stirring cook until 300 degrees using a candy thermometer, about 15 minutes. Remove from the heat and add the baking soda and quickly stir to combine. The mixture will bubble up when the baking soda is added and turn a golden brown.
Immediately pour the mixture onto prepared baking sheet. Allow to cool for 1-2 hours.
When cooled, remove from the pan and break into pieces. This will be a messy process! Keep the crumbs to sprinkle on top, on ice cream or milkshakes.
Melt the chocolate in a double boiler set up until smooth. Dip the chunks of sea foam into the chocolate and cover completely or dip halfway. Allow access chocolate to drip off and set each one on a parchment paper lined pan. Sprinkle with sea salt.
Allow the pieces to cool and chocolate to set. Enjoy!