In a heavy-bottomed saucepan, heat granulated sugar over medium heat, stirring with a wooden spoon until it melts and turns a rich amber color, approximately 8-10 minutes.

Whisk in cubed unsalted butter until smooth and fully incorporated. Gradually add heavy cream while being cautious of intense bubbling. Stir in sea salt to enhance flavors and allow to cool slightly before refrigerating for 2-3 hours until firm.

Use a small cookie scoop or your hands to form approximately 3/4 inch balls from the set caramel.

Chill the caramel balls in the freezer for about 15 minutes to firm them up.

Melt chopped dark chocolate and coconut oil in a microwave-safe bowl in 30-second intervals until smooth. Let cool slightly.

Dip each frozen caramel ball into the melted chocolate, tapping off excess and placing on a parchment-lined baking sheet. Refrigerate for 15-20 minutes until chocolate sets.

Mix cocoa powder with powdered sugar and roll the truffles in the mixture until evenly coated.

Garnish with extra sea salt flakes and store in an airtight container in the refrigerator for up to a week.