In a mixing bowl, combine warm water, sugar, and yeast. Let it sit for about 5 minutes until foamy.

Add flour and salt to the yeast mixture. Mix until a dough forms, then knead for about 5 minutes until smooth.

Cover the dough with a damp cloth and let it rise in a warm place for 1 hour, or until it doubles in size.

Preheat the oven to 450°F (232°C) and line a baking sheet with parchment paper.

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

Punch down the risen dough and divide it into 8 equal pieces. Roll each piece into a long rope and shape it into a pretzel.

Carefully place each pretzel in the boiling baking soda water for about 30 seconds, then remove and place on the prepared baking sheet.

Brush each pretzel with beaten egg and sprinkle with coarse sea salt. Decorate with red and blue sanding sugar for a festive touch.

Bake the pretzels for 12-14 minutes until golden brown. Allow to cool slightly before serving.