Sea salt flakes to garnish. Can also use crushed walnuts or shredded coconut. For the truffle: Add dates to small bowl and pour over hot water. Let dates soak 10 minutes, until soft.
To food processor, add chopped walnuts, soaked dates, vanilla, salt and coconut oil. Blend for roughly 1 minute, until smooth. Smaller chunks of walnuts are OK. Be mindful of over-blending, as you run the risk of more oil released from walnuts, which will not set properly.
Once blended, add truffle mixture to a medium-sized bowl.
Line baking sheet with parchment paper. Using a teaspoon, portion out truffle mixture to make 1-inch balls. Roll mixture between hands and place each ball on lined baking sheet. Continue until all mixture is used.
Place truffles in freezer for 1 hour to set before beginning chocolate coating. For chocolate coating: Add dark chocolate chips, coconut oil and a pinch of salt to a shallow heat-safe bowl using a double broiler method: Bring 2 cups of water to a boil in medium saucepan. Place bowl with chocolate atop saucepan to melt ingredients, stirring consistently with a spatula.
(Alternatively, add ingredients to a glass bowl and microwave for 10-second intervals until completely melted, stirring in between.)
After chocolate is melted, remove truffles from freezer.
Using a toothpick, pierce one truffle at the top to pick up. While holding, place truffle in chocolate and use a spoon to thoroughly coat ball. Drizzle and shake off excess chocolate. Set the covered truffle back onto the parchment paper and use a second toothpick to gently hold the truffle down while you pull out the toothpick. A hole will be present once the toothpick is removed. Use the toothpick to gently push melted chocolate over the hole to cover. Let chocolate set for about 1 minute, then sprinkle flaky sea salt on top. Repeat until all truffles are coated.
If you notice that the uncoated truffles are starting to soften, place back in freezer for 10 minutes, or until firm, and continue the chocolate coating.
After all truffles are coated and garnished, place tray in the freezer to set for 1 hour. Enjoy immediately, or store them in a sealed container in the fridge for up to 2 weeks. If you need to layer them, a piece of parchment paper can be used to stack truffles in container. You can also make the truffle mixture ahead of time and store sealed in the freezer until the day of coating/serving.