Cashew Toffee

Heat oven to 350°F. Line 15x10x1-inch pan with foil. Spread cashews in pan. Bake 6 to 10 minutes, stirring occasionally, until light brown. Pour into small bowl; set aside. Set aside pan with foil to use in step 3.

Meanwhile, in 2-quart heavy saucepan, cook granulated sugar, brown sugar, butter and water over medium-high heat 4 to 6 minutes, stirring constantly with wooden spoon, until mixture comes to a full boil. Boil 10 to 15 minutes, stirring frequently, until candy thermometer reaches 300°F or small amount of mixture dropped into cup of ice water forms a hard brittle strand.

Stir in 1/2 cup of the cashews; immediately pour toffee into same foil-lined pan. Quickly spread mixture to 1/4-inch thickness with rubber spatula. Sprinkle with baking chips. Let stand about 1 minute or until chips are completely softened. Spread softened chips evenly over toffee. Sprinkle with remaining cashews.

Refrigerate about 30 minutes or until topping is firm. Break into 2x1-inch pieces. Store in tightly covered container.