Place pecans and walnuts in a food processor or high speed blender and process until it reaches the consistency of a meal. Remove and set aside in a dish.
Next, place pitted dates in the food processor and process until small bits remain and/or it forms into a ball.
Then add in the cocoa powder and 1/2 of the nut meal and pulse. Continue pulsing and adding the nut meal a little at a time until a loose dough is formed. You may not need to use all of the nuts, which is fine because you can use any leftovers for topping the truffles.
Once you have a dough that's easy to form into balls, scoop out 1 Tablespoon amounts and roll/carefully form into balls. (If they aren't quite forming, hold in your palm and let the heat of your hand warm them, then gently shape into a loose ball.) Set on parchment paper and place in freezer to chill - you should have about 14 truffles.
In the meantime, melt chocolate in a double boiler or in the microwave in 30 second increments. Be careful not to overheat. Once melted, stir in coconut oil to help the chocolate thin and ease the dipping process.
Remove truffles from freezer and, one at a time, dip them into the melted chocolate. Use a fork to remove them and tap away excess chocolate. Transfer back onto parchment paper and top with sea salt, crushed pecans, or cacao nibs.
Repeat until all truffles are dipped. Let set at room temperature. Store leftovers in an airtight container at room temperature. Transfer to freezer for longer term storage.
*To cut down on sugar/fat content, halve the amount of semisweet chocolate and, upon melting, simply drizzle over the truffles instead of dipping. *Nutrition information is a rough estimate calculated without optional ingredients.