Add chocolate chips and coconut oil to a small microwave-safe bowl. Microwave for 30 seconds. Stir and microwave for another 20 seconds or until all the chocolate chips have melted. (You can also do this with a double boiler).

Scrape avocado into a medium bowl and mash well. Pour melted chocolate-coconut oil mixture into avocado and stir to thoroughly combine.

Transfer truffle mixture in the fridge to set for 30 minutes.

Place cocoa powder in a shallow bowl. Scoop truffle mixture up by tablepspoons and roll into a 1 inch ball. Roll in cocoa powder to coat.

Store in the fridge until ready to serve.