Line a jelly roll pan with aluminum foil; cover the foil with parchment paper. Arrange matzo crackers in a single layer on the parchment paper, breaking them as necessary to get them to fit.
Bake the matzo at 375° F for 5 minutes, or until matzo is lightly browned. Remove from the over, and reduce the oven temperature to 350° F.
Combine the butter and brown sugar in a small heavy saucepan, and bring to a boil, stirring often. Cook 3 minutes, stirring constantly. Pour mixture over toasted matzo, and spread it out evenly using an offset spatula.
Bake the bark at 350° F for 10 minutes or until the mixture bubbles. Remove from the oven and sprinkle the chocolate chips over the toffee.
Cool slightly, then refrigerate 30 minutes, or until toffee and chocolate are set.
Break into 36 pieces.
Notes
To store, keep in an airtight container for 1 or 2 weeks or in the freezer for a couple months.