In small bowl combine almonds, cashews and cocoa; set aside. In large saucepan over medium heat, combine sugar, corn syrup, water and salt; bring to a boil, stirring constantly, until sugar is dissolved.
Stir in nut mixture. Insert candy thermometer. Stirring constantly, bring to a boil; boil until mixture reaches 300°F or until a small amount of mixture dropped into cold water forms a ball.
Remove from heat; immediately stir in butter and baking soda. Pour onto a well greased large baking sheet. Using 2 forks pull mixture into a rectangle.
Drop chocolate chips onto hot toffee; let melt. Spread melted chocolate over toffee. Let cool completely (1-2 hours). Break into small pieces.
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