Salted Dark Chocolate Hazelnut Caramel Truffles

Gently warm the chocolate-hazelnut spread in a heatproof bowl set over a pan of simmering water, stirring until smooth and easily pliable (approximately 5 minutes). Remove from heat and set aside.

In a small saucepan, dissolve the sugar in the water over medium heat. Use a pastry brush dipped in water to wash down any sugar crystals forming on the sides of the pan. Increase heat to medium-high, bring the syrup to a boil, and cook until it transforms into a deep amber caramel, swirling the pan occasionally to ensure even coloring (approximately 4 minutes).

Carefully pour in the heavy cream while stirring continuously. Reduce heat to low and cook, stirring constantly, until a smooth and velvety caramel develops (5-10 minutes). Gently fold the caramel into the warmed hazelnut spread along with 1/4 teaspoon of sea salt. Transfer the mixture to a container, cover, and refrigerate until firm, ideally at least 3 hours.

Spread the cocoa powder evenly in a wide, shallow bowl.

Using a melon baller or a small spoon, scoop the chilled caramel mixture into roughly 1-tablespoon portions. Roll each portion in the cocoa powder to create a uniform coating. Arrange the cocoa-dusted truffles on a baking sheet, cover loosely with plastic wrap, and chill in the refrigerator for at least 8 hours, or preferably overnight, to allow them to firm up completely.

Line a 13x9x2-inch baking sheet with parchment paper.

Melt the finely chopped dark chocolate in a heatproof bowl set over a pan of simmering water, stirring frequently until smooth and completely melted, reaching a temperature of 115 degrees F (46 degrees C). Remove from heat.

Working swiftly, submerge each chilled truffle ball into the melted chocolate, ensuring it's fully coated. Lift the truffle using a fork, gently tapping off any excess chocolate against the side of the bowl. Transfer the coated truffle to the prepared baking sheet. Repeat with the remaining truffles.

Before the chocolate sets, lightly sprinkle each truffle with coarse sea salt according to your taste. Allow the truffles to stand at room temperature until the chocolate coating is completely firm (at least 1 hour).