Step 1: Place the finely chopped dark chocolate in a medium heat-proof glass bowl.
Step 2: In a small saucepan over medium heat, bring the heavy cream to a gentle simmer. Do not let it reach a rolling boil.
Step 3: Remove the cream from the heat and stir in the ground ghost pepper flakes and vanilla extract.
Step 4: Pour the hot cream mixture over the chopped chocolate and let it sit undisturbed for 5 minutes.
Step 5: Gently stir the mixture starting from the center until it becomes a smooth, glossy ganache. Stir in a pinch of sea salt.
Step 6: Cover the bowl and refrigerate for at least 2 to 3 hours, or until the mixture is firm enough to scoop.
Step 7: Using a small spoon or melon baller, scoop tablespoon-sized portions and roll them into balls using gloved hands.
Step 8: Roll each truffle in cocoa powder until fully coated and store in the refrigerator until ready to serve.