Heat-treat the all-purpose flour by microwaving in 30-second intervals until the internal temperature reaches 160°F (71°C), then sift to remove clumps.

In a stand mixer or large bowl, cream together the softened butter, brown sugar, and granulated sugar until light and fluffy.

Incorporate the heavy cream and vanilla extract into the butter mixture until smooth.

Add the sifted heat-treated flour and salt to the wet ingredients, mixing at low speed until a cohesive dough forms.

Fold in the mini chocolate chips manually using a spatula.

Scoop approximately 1 tablespoon of cookie dough and roll into a ball, then flatten slightly between two mini pretzel twists to create a sandwich.

Arrange the assembled bites on a parchment-lined baking sheet and freeze for 15 minutes to firm.

Melt the chocolate wafers in a microwave-safe bowl using 30-second increments, stirring between each until the texture is fluid.

Dip one half of each chilled pretzel bite into the melted chocolate and return to the parchment paper.

Refrigerate for 10 minutes or until the chocolate coating is completely set before serving.