Put the sugar and the corn syrup in a small saucepan and stir together.
Place the pan on medium heat and allow mixture to melt, about 3 minutes. Keep on the heat until very bubbly, and it’s the color of dark amber (300 degrees if you have a candy thermometer-preferable). This part usually takes around 10 minutes. Swirl the mixture every so often to prevent burning.
Off the heat, whisk in the baking soda and watch the mixture bubble and become light and fluffy. Turn on to a greased baking pan and let sit until it hardens. Break in to little pieces and dip into melted chocolate.