In a large bowl, whisk the sugar and coconut oil (or butter) until creamy. Stir in the flour, salt, milk, vanilla extract and 1/2 cup chocolate chip. Mix with wooden spoon until dough is formed. If the dough is sticky add a tablespoon more flour until the dough is easy to work with.
Press the mixture into an 8 x 8 inch baking dish lined with parchment paper and place in the freezer to chill for 5 minutes. Pull off the parchment paper to lift the dough from the baking dish. Using heart-shaped cookie cutter (or any other shape) and cut out shapes. Place on a tray lined with parchment paper and return to the freezer for another 5 minutes while you melt the chocolate.
Heat 1 cup of dark chocolate chips in the microwave on medium-high for about 1 minute to start with. Remove from the microwave and stir. Repeat heating at shorter intervals, 15 to 20 seconds, stirring in between, until the chocolate is completely melted and has a smooth consistency.
Using a fork dip the truffles into melted chocolate (one at the time), slightly tap the fork against the side of the bowl to trim the excess chocolate and place the truffle back on the parchment paper.