Fill a small (2-quart) pot with about 2 inches of water, and bring to a simmer over medium heat. Place a glass or metal bowl on top of pot to create a double boiler.
Add chocolate chips and melt, about 3-4 minutes. Add coconut milk, peppermint extract, mint, sea salt and 2 tablespoons cocoa powder, and incorporate until uniform.
Transfer mixture to a bowl and refrigerate 2 hours to overnight. Remove from refrigerator and leave bowl on counter for 5-10 minutes to soften mixture before rolling truffles.
To roll truffles: Place remaining cocoa powder in a shallow bowl or plate. Use a melon baller or spoon to scoop a gumball-size dollop of the chocolate mixture. Roll into balls between palms and immediately coat in cocoa powder, or other toppings of choice.