In the old days, a serial port often connected to an acoustic coupler that gripped a phone handset and allowed a remote connection to a far away serial port (via another phone and acoustic coupler) at a blistering 300 baud or less. The acoustic coupler would do the job of converting serial data to audio and reconstituting it after its trip through the phone lines. Modems advanced, but have mostly given way to DSL, Cable, Fiber, and other high speed networking options.
In a decidedly retro move, [James Halliday] and [jerky] put a modern spin on that old idea. They used the webaudio API to send serial data to a remote Arduino. The hack uses a FET, a capacitor, and a few resistors. They didn’t quite build a real modem with the audio. Instead, they basically spoof the audio port into sending serial data and recover it with the external circuitry. They also only implement serial sending (so the Arduino receives) so far, although they mention the next step would be to build the other side of the connection.