Place the chocolate chips in a large, heat-safe bowl. Add the coconut oil and sea salt, then set aside.
Heat the coconut milk in a small pan over medium heat until simmering, stirring occasionally.
Pour the hot coconut milk over the chocolate chips, stirring until all the chocolate chips are completely melted.
Add the extract (if using), starting with 2 teaspoons, stirring to combine. Taste and add additional extract if desired. Alternatively, divide the melted chocolate mixture between several bowls and add different extracts to each bowl, stirring to combine.
Cover and chill at least 4 hours or overnight.
When the chocolate mixture is solid, scoop heaping teaspoons onto a pan or plate. Roll each into a ball using your hands. Roll each ball into toppings of choice. Refrigerate an additional 30-60 minutes.
7. Serve immediately or store in the fridge, covered, for up to 5 days or freeze for up to 3 months.