Soak the gelatin sheets in cold water until softened.
In a medium saucepan, melt the sugar over low heat until it turns into a golden brown caramel. Be careful not to burn it.
Carefully pour the heavy cream into the caramel. Be cautious as the hot caramel may splatter. Stir until the caramel is completely dissolved in the cream.
Add the vanilla extract and a pinch of salt, then mix well.
Squeeze out the excess water from the gelatin sheets and add them to the hot cream mixture. Stir until the gelatin is completely dissolved.
Strain the mixture for a smooth texture, then pour it into individual glasses or molds.
Refrigerate the glasses for at least 4 hours, or until the panna cotta is set.
Before serving, drizzle with caramel sauce and garnish with a pinch of sea salt on top.
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