Combine cream, sugar and salt in a saucepan over low heat. When bubbles form around the edges of pan, turn off the heat. Don’t boil. Let steep for 5 min.
Stir in chocolate chips until melted and smooth. Transfer chocolate mixture to a clean container, cover and refrigerate until firm (approx. 2 hours).
Sift cocoa powder onto a plate. Using cool hands, gloves or a melon baller, shape chocolate mixture into small balls and roll in cocoa to coat. Transfer to a parchment paper-lined baking tray and refrigerate until firm. Store in an airtight container in the fridge for up to 2 weeks, or in the freezer for up to 2 months.
Have fun rolling truffles in a few different toppings: try espresso powder, shredded coconut, chopped nuts or icing sugar. SWITCH IT UP:Honey-Thyme Truffles: Replace sugar with 1 tbsp Liquid Honey and add 3 to 5 stems of fresh thyme to the cream. Heat and steep 5 min. Remove stems; stir in chocolate chips. Chill, form and roll as with chocolate truffles. Red Hot Truffles: Mix 3/4 tsp (4 mL) cayenne pepper into cream. Heat, steep, chill, form and roll as with chocolate truffles. Chai Tea Truffles: Add 2 chai tea bags and 1/2 tsp (3 mL) ginger powder to cream. Heat and steep as with chocolate truffles. Remove tea bags, stir in chocolate chips; chill and form as with base recipe. Roll in Shredded Sweetened Coconut.