According to RocketNews24, the name of the new Kit Kats is "Bake N Tasty Mini Kit Kats Custard Pudding Flavor."
Apparently, the sugar in the white chocolate hardens into a solid candy (caramelizes) faster than the surface melts, leaving a crispy, cookie-like shell as well as a caramel aroma.
These are pretty simple to prepare: Basically, you just put the candy on some foil and toast them until they just begin to caramelize.
The new Kit Kats are available in Japan starting March 24, 2014. There are 13 mini Kit Kats to a bag and the suggested price tag is 525 yen (~$5.18 US) per bag.