Chop the dark chocolate finely and place it in a heat-safe bowl.
In a saucepan, heat the heavy cream until just simmering, then pour over the chopped chocolate.
Let the mixture sit for a minute, then stir gently until fully combined and smooth.
Add the orange zest, orange juice, and sea salt to the chocolate mixture, stirring until fully incorporated.
Cover the bowl with plastic wrap and refrigerate for 2 hours or until the mixture is firm.
Once chilled, use a small scoop or spoon to portion out the ganache and roll it into balls.
Roll the truffles in cocoa powder until fully coated and place them on a parchment-lined tray.
Store in a cool place or refrigerate until ready to serve, allowing them to reach room temperature before enjoying.