Using a sharp knife, chop up the chocolate baking squares and place the chopped chocolate into a small mixing bowl.
Add the vanilla extract and salt into the chocolate and set aside.
In a small saucepan add the heavy cream and over medium heat, bring the cream to a simmer.
As soon as the cream starts to simmer, remove it from the heat and immediately pour the cream over top of the chocolate. DO NOT STIR, let it sit for 5 minutes.
After 5 minutes, whisk the mixture until all of the cream has combined and the chocolate is a thick creamy texture.
Cover bowl and refrigerate overnight.
When the truffle mixture has fully set, using a cookie scoop, scoop out about 1 ½-2 teaspoons of the truffle mixture. The mixture will be hard, so this step will require some muscle. So, scoop out some mixture, and roll it into a ball using your hands. Then place the chocolate truffles onto a cold plate. Repeat this process until all of the truffles are rolled.
In a small zip top bag, or a bowl add the cocoa powder. Working in batches (3-4 truffles at a time) add the truffles to the cocoa powder and shake or toss to fully coat in cocoa powder. Tap off any excess cocoa powder and place the completed truffles back onto the plate. Repeat until all of the truffles are coated in cocoa powder.
Refrigerate truffles for an additional 2 hours to fully set.
Notes
Keep truffles in an airtight container in the refrigerator for 5-10 days.