Add the chocolate chips, coconut milk, Chinese five spice, and salt to a heat-safe bowl.

Put the bowl over a small/medium saucepan with water over low heat (this is a double boiler).

Stirring the mixture as the water warms up and starts to gently melt the chocolate.

Incorporate all ingredients together well as the chocolate melts.

Remove from heat as soon as melted together.

Put the bowl in the fridge and allow to set, about 2 hours.

The chocolate should be set.

Put the cacao powder onto a plate.

Using a small spoon, scrape up about 1 tablespoon of the mixture and roll into a ball by rolling it in between your hands.

Drop the truffle onto the plate with the cacao powder and roll to coat.

Repeat the process until you have used the entire chocolate mixture.

Store the truffles in a dish in the fridge.