In a saucepan, combine sugar, cocoa powder, butter, and heavy cream. Cook over medium heat, stirring constantly until the mixture comes to a boil.

Once boiling, reduce heat and let simmer for 5 minutes without stirring. Remove from heat and stir in vanilla extract and salt.

Pour half of the fudge mixture into a lined baking dish and spread evenly.

Spread the caramel sauce over the fudge layer in the baking dish.

Pour the remaining fudge mixture over the caramel layer and spread evenly.

Melt the chocolate chips in a microwave-safe bowl, then drizzle over the top of the fudge.

Sprinkle sea salt on top and refrigerate for at least 2 hours until set.

Cut into bite-sized pieces and serve.