Add the chocolate chips, coconut milk, ghee, and sugar to a medium pot. Heat on low heat, stirring frequently, until the chocolate has completely melted.

Once the mixture is melted and smooth, remove from heat and stir in the vanilla extract. Pour into a glass bowl or glass 8x8 pan. Cool to room temperature and then refrigerate until completely chilled, about 2 hours.

Once the chocolate is chilled, scoop into 1 tablespoon balls an place on a wax paper lined baking sheet. Repeat for the remaining chocolate, it'll be about 20-24 truffles depending on size.

Freeze truffles for 30 minutes and then shape the truffles into round balls. Place in the freezer while preparing the coating.

Add the 1 1/2 cups chocolate chips and 2 tsp coconut oil to a microwave safe bowl. Melt at 50% power for 1 minute. Stir well then continue to heat at 50% power for 20 second intervals until the chocolate is melted and smooth.

Dip the truffles into the chocolate, one at a time, and then place back on the wax paper lined baking sheet. Dip all the truffles then refrigerate until hardened. Store truffles in an air-tight container in the refrigerator. Bring to room temperature before serving. 

You can also roll the truffles in unsweetened cocoa/cacao powder or unsweetened coconut instead of dipping in chocolate.