https://pobb.in/1_vi9nuMRJw7 - my pob used for testing, just a quick zerker lightning strike build (since I don't have other characters leveled this league).

quick map run with destructive play

This tincture gives 1% ele pen(2% with tincture effect) per mana burn, so we need to somehow sustain hundreds of mana burn stacks. Basically I reduced mana with militant faith, then stacked mana regen with shav ring +clarity and mana regen rate everywhere I could. This allows me to reach up to 225 max stacks, which is up to 450% ele pen (with 200% tincture effect, although I'm not quite sure it works and there's no way to check in game). This whole thing would probably be way better on some warden bow build, where the clear is already amazing and with this tech you could one shot any boss.

I did not come up with this, here's the original Woolfio video where he talks in depth about the mechanics behind it