Preheat oven to 350°F (175°C) and grease an 8-inch square baking pan.

Whisk together flour, sugar, baking soda, cinnamon, and salt in a large bowl.

Stir in vegetable oil, eggs, and grated carrots until fully incorporated.

Pour batter into the prepared pan and bake for 30 to 35 minutes until a toothpick comes out clean.

Allow the cake to cool completely at room temperature.

In a separate bowl, cream together softened cream cheese and butter, then gradually beat in powdered sugar until smooth.

Crumble the cooled carrot cake into fine crumbs into a large mixing bowl.

Add the cream cheese frosting to the cake crumbs and mix until a dough-like consistency forms.

Scoop and roll the mixture into 1-inch balls and place on a parchment-lined baking sheet.

Refrigerate the cake balls for at least 30 minutes to firm up.

Melt white chocolate wafers with coconut oil in a microwave-safe bowl in 30-second intervals until smooth.

Dip each chilled cake ball into the melted chocolate using a fork, tap off excess, and return to the parchment paper to set.

Optional: Garnish with orange-colored chocolate or crushed walnuts before the coating sets.