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To a heat-safe bowl, add the chocolate chips and set aside. To a small pot over medium heat, bring the heavy cream to a vigorous simmer but not boiling. Then, pour the simmering heavy cream over the chocolate chips. Immediately wrap the bowl with plastic wrap and set it aside for about 3 minutes. Do not stir.
Unwrap the bowl and gently fold the chocolate and heavy cream together to form a smooth and even mixture. The mixture is ready once the fat from the heavy cream and chocolate have completely combined, and no cream is visible in the mixture.
Transfer the bowl to the refrigerator unwrapped for about 30 minutes to set. Once set, add the coarse sea salt over the top and transfer the bowl to the freezer uncovered for 1 hour. The mixture is ready to shape when the ganache is firm enough to hold shade yet smooth enough to scoop out.
Line a tray with parchment paper and sift the cocoa powder into a clean bowl. Using a small ice cream scoop or a spoon, scoop out the mixture and roll each scoop between the palms of your hands to create 1-inch truffle balls. Then roll each ball in cocoa powder and arrange them on the tray.
Once all the ganache has been shaped, transfer the tray to the freezer for about 15 minutes to slightly firm up. Enjoy as frequently as you wish. To store, place the truffles in an air-tight container in the refrigerator and sprinkle some additional cocoa powder on the bottom of the container and over the balls to avoid sticking.