Place the finely chopped dark chocolate in a heat-proof glass or stainless steel bowl.

Heat the coconut cream in a small saucepan over medium-low heat until it reaches a light simmer.

Pour the hot coconut cream immediately over the chopped chocolate and allow to sit for 5 minutes without stirring.

Gently whisk the mixture starting from the center until a smooth, glossy emulsion is formed.

Incorporate the orange zest, orange juice, vanilla extract, and sea salt into the ganache.

Cover the bowl and refrigerate for approximately 2 hours or until the mixture is firm enough to handle.

Using a small scoop or teaspoon, portion the mixture into 12 equal pieces.

Quickly roll each portion between your palms to form smooth spheres.

Roll each truffle in a shallow bowl of unsweetened cocoa powder until evenly coated.

Chill for an additional 15 minutes before serving to set the exterior.