In a medium bowl, beat the unsalted butter, brown sugar, and granulated sugar until light and fluffy, about 2-3 minutes.

Add vanilla extract and mix on low speed until blended.

Gradually sift in the heat-treated all-purpose flour and salt; mix gently until a thick dough forms.

If dough is crumbly, add milk gradually while mixing until desired consistency is achieved.

Fold in mini chocolate chips until evenly distributed.

Scoop small portions of dough and roll them into balls, placing them on a parchment-lined baking sheet.

Chill the truffles in the freezer for 15-20 minutes.

Melt semisweet chocolate chips with coconut oil in intervals in the microwave until smooth.

Dip each truffle into the melted chocolate, allowing excess to drip off.

Let the coated truffles sit at room temperature or refrigerate until chocolate hardens.