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Meanwhile, cook the bacon until crispy. Pat dry with paper towels, then chop into small bits. Set aside.
Set aside 1/2 cup of the chocolate. Bring remaining chocolate into temper by heating it slowly in the microwave until warm to the touch. Stir in the reserved chocolate to cool and temper.
Spread a layer of tempered chocolate onto the surface of the cooled toffee. Sprinkle bacon bits and some smoked sea salt over the top. Allow to cool and set completely.
Flip the toffee over and repeat on the reverse side. When set, cut the bacon toffee into pieces.
Special equipment: a candy thermometer; a silicone baking mat