Smash the avocado until smooth using an immersion blender.
Melt finely chopped chocolate and coconut oil in a water bath or microwave.
Mix the chocolate, avocado, and salt; combine well. Let the mixture rest in the refrigerator for 30 minutes or until batter is firm but not completely solid.
Using a small ice cream scoop, form small truffle balls and roll in cocoa powder.
Store in refrigerator up to one week or freeze.