1. Combine cream, sugar & salt in saucepan over low heat. When bubbles form around edges of pan, turn off heat. Don't boil. Let steep for 5 min.
2. Stir in choc. chips until melted & smooth. Transfer chocolate mixture to container, cover and refrigerate until firm (about 2 hours).
3. Sift cocoa onto a plate. Using cool hands (this is important- we had to keep washing our hands in cool water to keep from making the balls all mucky!), shape chocolate into small balls, roll in cocoa to coat. Transfer to parchment paper-lined baking tray and refrigerate until firm.
p.s. This post was featured on ABC & 123'a Christmas Baking with kids post!