In the bowl of a stand mixer, combine warm water, sugar, and kosher salt. Sprinkle yeast on top and let it sit for 5 minutes, until foamy.

Add flour and melted butter to the yeast mixture. Using the dough hook attachment, mix on low speed until well combined. Increase speed to medium and knead until the dough is smooth and pulls away from the sides of the bowl, about 4-5 minutes.

Remove the dough from the bowl and lightly grease the bowl with vegetable oil. Place the dough back into the greased bowl, cover with a clean kitchen towel, and let it rise in a warm place for 1 hour, or until doubled in size.

Preheat the oven to 450°F (230°C). Line two baking sheets with parchment paper and set aside.

In a large pot, bring 10 cups of water and baking soda to a rolling boil.

Meanwhile, divide the dough into 8 equal pieces. Roll each piece into a long rope, about 20-22 inches long. Shape each rope into a pretzel by forming a U-shape, then crossing the ends and twisting them together. Bring the twisted ends down to the bottom of the U-shape and press to seal.

Carefully place each pretzel into the boiling water for 30 seconds, then remove with a slotted spoon and place onto the prepared baking sheets.

Sprinkle pretzels with coarse sea salt and bake in the preheated oven for 12-14 minutes, or until golden brown.

While the pretzels are baking, make the beer cheese dip. In a medium saucepan, melt butter over medium heat. Whisk in flour and cook for 1 minute, until bubbly and golden.

Gradually whisk in milk and beer until smooth. Cook, stirring constantly, until the mixture thickens, about 5 minutes.

Remove from heat and stir in shredded cheddar cheese and Dijon mustard until the cheese is melted and the mixture is smooth. Season with salt and pepper to taste.

Serve the warm pretzels with the beer cheese dip for dipping.