Combine warm water, granulated sugar and kosher salt in the large bowl of a stand mixer. Sprinkle yeast on top. Allow to sit for 5-10 minutes or until the mixture begins to foam.
To the bowl, add flour and melted butter. Using the dough hook attachment, mix on low speed until well combined.
Change to medium speed and knead until the dough is smooth and pulls away from the side of the bowl, about 4-5 minutes.
Coat the bottom and sides of a clean large bowl with vegetable oil. Transfer dough to the bowl, turning to coat. Cover with plastic wrap and let dough rise in a warm draft free place for approximately 50-60 minutes, or until the dough has doubled in size.
Once dough is ready, preheat the oven to 450°F. Line 2 large sheet pans with parchment paper and lightly brush with vegetable oil. Set aside.
In an 8 quart saucepan or pot, bring 10 cups of water and baking soda to a rolling boil.
Meanwhile, turn dough out onto a lightly oiled work surface and divide into 8 equal pieces. Roll out each piece of dough into a 24-inch long rope.
Make a U-shape with the rope, holding the ends of the rope, cross them over each other and press onto the bottom of the U in order to form the pretzel shape. Place onto the parchment-lined baking sheet pan.
Lower each of the pretzels into the boiling water, one at a time boiling for 30 seconds each. Remove them from the water using a large flat slotted spatula.
Return to the sheet pan, brush the top of each pretzel with beaten egg yolk and water mixture. Sprinkle with coarse sea salt or pretzel salt.
Bake until dark golden brown in color, around 12-14 minutes.
Transfer hot pretzels to a wire rack for at least 5 minutes before serving with mustard or cheese sauce for dipping.