To get started, melt the chocolate chips. You can do this in a microwave using 30-second intervals and stirring often. Or, place the chocolate chips in a heat-safe bowl and arrange that bowl snugly over a small saucepan filled with 1-inch of simmering water on the stove top. Stir until the chocolate chips are smooth and melted, then set the bowl aside.
In a separate small bowl, use a fork to mash the avocado until no lumps are visible. Transfer the mashed avocado to a ½ cup measure and save any leftovers for another recipe.
Add the measured avocado, vanilla extract, and salt to a large bowl, and add in the melted chocolate. Use an electric mixer or whisk to mix well, until no pieces of avocado are visible.
Place the mixture in the fridge to chill for 20 minutes.
Once the mixture has been chilled and is slightly firm to the touch, use a tablespoon to scoop the chocolate into roughly 15 balls. Place them on a pan lined with parchment paper.
Roll each ball between the palms of your hand until smooth.
Place the optional cocoa powder in a small bowl, and roll each truffle into the cocoa.
Serve the truffles right away, or keep them in an airtight container in the fridge until ready to serve.
For a softer texture, let them come to room temperature again before serving.