The boiling step is actually super important when making pretzels. When you put the pretzel in the boiling water, it instantly puffs up and the exterior begins to cook a bit. This gives it a head start on forming that classic chewy, crisp pretzel crust. The baking soda lowers the pH of the outside of the pretzels making them more alkaline. Alkaline things brown more easily, so this baking soda bath gives pretzels their characteristic crust and flavor. If you skip the boiling step, you'll get more of a pretzel shaped bun and less of a chewy golden pretzel. We would NOT recommend skipping it.