Prepare all ingredients.
Lay out half of the crackers, with their bottom sides facing up, on a baking sheet lined with parchment paper.
Add a rounded teaspoon of dulce de leche onto the center of each cracker.
Place the remaining crackers on top, top sides up, forming a sandwich with the dulce de leche filling. Refrigerate the sheet for a minimum of 30 minutes to set.
In a double boiler over medium heat, melt the chocolate chips and melting wafers together, stirring intermittently until the mixture is completely smooth.
Using a fork, carefully submerge each cracker sandwich in the melted chocolate, allowing any excess chocolate to drip back into the bowl.
Place the coated sandwiches back on the prepared baking sheet. If desired, sprinkle lightly with flaky sea salt. Refrigerate for 15 minutes or until the chocolate has hardened. Store the cookies in the refrigerator.
