Basic Chocolate Truffles

Sift cocoa and sugar through fine-mesh strainer into pie plate. Microwave chocolate, cream, and salt in bowl at 50 percent power, stirring occasionally with rubber spatula, until melted, about 1 minute. Stir truffle mixture until fully combined; transfer to 8-inch square baking dish and refrigerate until set, about 45 minutes.

Using heaping teaspoon measure, scoop truffle mixture into 24 portions, transfer to large plate, and refrigerate until firm, about 30 minutes. Roll each truffle between your hands to form uniform balls (balls needn’t be perfect).

Transfer truffles to cocoa mixture and roll to evenly coat. Lightly shake truffles in your hand over pie plate to remove excess coating; transfer to platter. Refrigerate for 30 minutes. Let sit at room temperature for 10 minutes before serving. (Coated truffles can be refrigerated along with excess cocoa mixture in airtight container for up to 1 week. Shake truffles in your hand to remove excess coating and let sit at room temperature for 10 minutes before serving.)