Preheat the oven to 350 degrees F.
Line a 15-by-10-inch pan with foil, making sure that it wraps around the pan on the edges, and spray with the nonstick spray.
Spread an even layer of saltine crackers on the bottom of the pan, overlapping the saltines in each row.
Melt together the sugar and butter in a heavy-bottomed pot until it comes to a boil, whisking every so often to blend the ingredients. Reduce the heat and simmer, uncovered, whisking every so often, until the sugar is completely dissolved, 5 to 6 minutes. Stir in the vanilla.
Pour the mixture over the saltines and spread to coat evenly. Bake until the toffee becomes bubbly, 8 to 10 minutes. Let cool in the pan for 5 minutes.
Sprinkle the chocolate chips on the toffee and let them soften and melt, then spread into an even layer. Add the crushed corn chips on top. Refrigerate until completely cold, about 2 hours. Break up into bite-sized pieces. Store in an airtight container in the refrigerator.
This recipe was provided by a chef, restaurant or culinary professional. It has not been tested for home use.
Recipe courtesy of Cow Tipping Creamery, Austin, Texas