In a large mixing bowl, beat the cream cheese with an electric mixer until creamy. Gradually add powdered sugar, vanilla extract, and fine sea salt, mixing until light and fluffy.

Cover the bowl and refrigerate for at least 2 hours to firm up the mixture.

Remove the cheesecake mixture from refrigerator, scoop out portions, and roll into balls about 1 inch in diameter.

Create an indentation in each ball, insert a piece of caramel, and reshape to enclose the caramel.

Freeze the cheesecake balls for about 30 minutes to firm them up more.

Finely crush the pretzels and melt the chocolate chips with coconut oil in the microwave.

Dip each cheesecake ball in melted chocolate, allowing excess to drip off, then roll in crushed pretzel mixture.

Place back onto the lined sheet, sprinkle with flaky sea salt, and chill for another 30 minutes.