1 Line a 8″x8″ pan with parchment leaving overhand on all sides. The best way to do this is to cut two long strips and cross them. Lightly grease with vegetable oil and set aside.
2 In a medium saucepan add the sugar, water, and corn syrup. Bring to a boil, stirring occasionally till the sugar is completely dissolved.
3 Once boiling, reduce the heat to medium, swirling only occasionally, until the mixture is a nice amber-brown, about 10 minutes.
4 Remove the pan from the heat and carefully and slowly mix in the sweetened condensed milk and butter. Note: the mixture will bubble a good amount, this is completely normal. using a heat-safe spatula, mix well until smooth.
5 Place the caramel back over a medium-low heat and while stirring continuously, until a thermometer registers 240 degrees F. Remove the caramel from heat and stir in the vanilla, and kosher salt. Mix to incorporate.
6 Carefully pour the hot caramel into the prepared pan. tap the pan lightly on the counter to remove any air bubbles.
7 Gently sprinkle sea salt over the top, and let cool for about 1 hour before cutting.
8 To portion, run a slicing knife under very hot water, dry and slice. Clean your knife after each cut to avoid sticking. Wrap the small caramels in unbleached wax or parchment paper and keep unrefrigerated.
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