• Begin by lining a large rimmed baking tray—ideally a half-sheet pan—with parchment paper, ensuring full coverage for easy removal. Set it aside for later use.
• In a heavy-bottomed saucepan placed over medium heat, combine the unsalted butter, granulated sugar, and salt. Stir consistently as the butter melts and the sugar begins to dissolve. Continue stirring periodically as the mixture reaches a rolling boil. Allow it to cook until it reaches a deep amber hue and registers 285°F (137°C) on a candy thermometer.
• Immediately pour the hot toffee mixture onto the prepared parchment-lined pan, spreading quickly if necessary.

Option 1 – Rustic Churro Toffee Shards

• Transfer the tray to the refrigerator and chill for 20 minutes until the toffee begins to firm.
• Melt the white wafers according to the manufacturer's instructions and pour the melted coating evenly over the toffee layer.
• Generously scatter the cinnamon-sugar mixture across the surface.
• Refrigerate once more for approximately 40 minutes, or until fully set. Break into irregular pieces before serving.

Option 2 – Classic Square Presentation

• Let the hot toffee rest for 2 minutes after pouring it onto the tray.
• While it is still pliable, lightly score the surface into squares using a plastic knife. Repeat this scoring process every minute or so, about 4–5 times total, as the mixture begins to solidify.
• Refrigerate for 20 minutes until firm.
• Dip each individual square into melted white wafers and lay them on a parchment-lined surface.
• Sprinkle the tops with the cinnamon-sugar blend and return to the refrigerator for an additional 40 minutes to finish setting.