1. Chop the chocolate and place in a large heat proof bowl. Set aside.
2. Place heavy cream in a small saucepan, bring to a simmer over low-medium heat.
3. Pour the cream over the chocolate, let sit for 2 minutes. Stir until smooth. Cover and refrigerate for 1 hour, until set.
4. Using an ice cream scoop or a spoon, scoop a small portion of the chocolate mixture and form small balls by rolling between your hands. Arrange the balls on a baking sheet or a big plate and refrigerate for 30 minutes. Roll again between your hands to create smooth balls.
5. Roll the balls in the cocoa powder.