Add the butter, brown sugar and salt to a small saucepan over medium heat. Whisk often as it bubbles and darkens, watching the thermometer climb toward 300°F, the hard-crack stage. This usually takes about 8 to 10 minutes on my stove, so don't walk away from the pan.
Pour the hot toffee onto a parchment-lined baking sheet right away and spread it thin with a spatula before it sets. Let it cool for about 15 minutes until it's fully hardened. Once cooled, break it into small pieces using a spoon or rolling pin.
While the toffee cools, whisk together the flour, espresso powder and salt in a small bowl. Keeping these separate first means the espresso gets evenly distributed instead of clumping in one spot. Set this bowl aside until you need it.
In a large bowl, whisk the melted butter and brown sugar together until fully combined and glossy. Let this mixture cool for about 5 minutes so it doesn't scramble the egg you add next. This short rest really does make a difference.
Whisk in the whole egg, the extra yolk and the vanilla until the batter looks smooth and slightly emulsified. This is the step that gives the blondies their signature shiny, crackly top once baked. Take your time whisking here.
Sift the flour mixture into the wet ingredients and stir just until the streaks disappear. Overmixing at this point develops too much gluten, which makes the bars tough instead of chewy. A few gentle folds is really all you need.
Gently fold in the chopped chocolate and toffee bits, saving a small handful of each for the top. This keeps the mix-ins evenly spread rather than sinking to the bottom of the pan. The batter will look thick and studded with goodies.
Pour the batter into your prepared, parchment-lined pan and scatter the reserved chocolate and toffee over the top. Bake at 350°F for 20 to 24 minutes, until the edges turn golden and the center looks shiny and slightly puffed. A toothpick should come out with a few moist crumbs, not wet batter.
Set the pan on a cooling rack and let the blondies cool completely, which takes about 2 hours. Sprinkle with flaky sea salt right before slicing into neat squares. Patience here really pays off with clean cuts.