Heat-treat the flour by spreading it on a baking sheet and baking at 350°F (175°C) for 5 minutes or until the internal temperature reaches 160°F (71°C) to ensure it is food-safe. Let cool completely.

In a large mixing bowl, cream together the softened butter, granulated sugar, and brown sugar using an electric mixer until light and fluffy, approximately 3 minutes.

Add the vanilla extract and sea salt, mixing until fully incorporated.

Gradually add the heat-treated flour to the butter mixture at low speed until a crumbly dough forms.

Add the milk one tablespoon at a time, mixing until the dough reaches a cohesive, rollable consistency.

Fold in the mini chocolate chips by hand using a spatula.

Scoop the dough into 1-inch portions and roll between palms to form smooth spheres. Place on a parchment-lined baking sheet.

Refrigerate the dough balls for at least 30 to 60 minutes until firm.

Combine the chocolate melting wafers and coconut oil in a microwave-safe bowl. Heat in 30-second intervals, stirring between each, until completely smooth.

Using a fork or dipping tool, submerge each chilled dough ball into the melted chocolate. Tap off excess and return to the parchment paper.

Allow the chocolate to set at room temperature or in the refrigerator for 15 minutes before serving.