Combine butter, sugars, corn syrup, and sweetened condensed milk in a microwaveable safe bowl until smooth.
Cook for 6 minutes in your microwave, removing and stirring every two minutes.
When caramel is done cooking, pour into a 9 x 9 inch baking pan lined with parchment paper and sprayed with nonstick cooking spray.
Let cool completely, then cut into squares. canrun knife under warm water and then spray with cooking spray to make it a little easier.
Set the caramels on a wax-lined baking sheet and make sure they are completely set up before dipping them.
In a microwave safe bowl, melt chocolate chips and vegetable oil in 30 second intervals (stirring in between) until smooth.
Dip each caramel square in the chocolate, then place on a baking sheet lined with wax paper. Repeat until all caramels have been dipped.
Top with sea salt, then let cool until chocolate has hardened.
