1. Heat oven to 350°F. Melt butter in 13x9x2-inch baking pan in oven. Combine crumbs, cocoa and sugar; sprinkle over butter.
2. Pour sweetened condensed milk evenly on top of crumb mixture. Top with chocolate chips and toffee bits, then nuts; press down firmly.
3. Bake 25 to 30 minutes or until lightly browned. Cool completely in pan on wire rack. Chill, if desired. Cut into bars. Store covered at room temperature. Makes 24 to 36 bars.