In a medium nonstick pot, combine the chocolate chips and coconut milk over medium low heat. Heat mixture, stirring occasionally, until chocolate is smooth and melted.

Remove pan from heat, and transfer chocolate mixture to a shallow bowl. Place in refrigerator and chill until solid (about 2 hours).

When the chocolate has solidified, use a small scoop or spoon to carve out walnut-sized portions. Roll gently between your hands to shape the "lumps of coal."

Place the black cocoa powder in a small bowl, and gently roll the truffle around to coat it. Shake off any excess cocoa.

Place your finished truffles on a plate or a sheet lined with wax paper. Store truffles in the refrigerator. I recommend enjoying them at room temperature for the best flavor!