Place 16 ounces of semi-sweet chocolate chips in a medium heatproof bowl. Pour 1 cup of heavy cream into a small saucepan and heat over medium until it just begins to simmer.
Immediately pour the hot cream over the chocolate chips, cover the bowl with a plate, and let it stand for 5 minutes to allow the heat to melt the chocolate.
Remove the plate and whisk the chocolate and cream together, starting from the center and working outward, until the mixture is completely smooth and glossy.
Whisk in 2 tablespoons of softened butter, 1 teaspoon of vanilla extract, and 1/8 teaspoon of salt until the butter is fully incorporated and the ganache is uniform.
Cover the bowl with plastic wrap and refrigerate for at least 2 hours, or until the mixture is very firm and scoopable.
Use a small cookie scoop or a teaspoon to portion the chilled ganache, then roll each portion quickly between your palms to form a 1-inch ball. Place the balls on a parchment-lined baking sheet.
Place 1 cup of cocoa powder in a shallow bowl. Roll each truffle in the cocoa powder until fully coated, then return it to the baking sheet.
Refrigerate the finished truffles for at least 30 minutes to set completely before serving. Store them in an airtight container in the refrigerator.