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 the top of the chocolate. Do not stir and let it sit for 5 minutes.
After 5 minutes, whisk the chocolate until all of the cream has combined, and the chocolate is a thick, creamy ganache texture. Cover the bowl and refrigerate for a minimum of 8 hours or overnight.
When the truffle mixture has fully set, using a cookie scoop, scoop out about 1 Tablespoon of the truffle mixture. Roll it into a ball using your hands and 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.
Do not substitute the baker's chocolate for chocolate chips. This recipe has been tested using chocolate chips and does not work.
Wear food-safe disposable gloves to prevent the truffles from melting while you roll them, and, bonus, they make for easy clean up!
Roll the chocolate truffles quickly to avoid melting the chocolate and warming them up too much. If they get too warm, pop them back in the fridge for a bit.
If the ganache mixture is too soft, chill it for longer before rolling the truffles.
Store truffles in an airtight container in the refrigerator for up to 5-7 days or freeze for 2 months.