1. In a small saucepan, heat coconut milk over medium-low until warm and steaming, but not boiling. Turn off the heat and stir in vanilla extract, sea salt and white chocolate chips (or chopped white chocolate) until fully combined.

2. Using a food processor, pulse unsweetened coconut until it reaches a fine texture.

3. In a mixing bowl, add the processed shredded coconut and pour the white chocolate mixture over it. Stir well until everything is combined. Refrigerate the coconut mixture for about 1 hour to firm up.

4. Once the mixture is firm, remove it from the refrigerator and form small balls using your hands. Set them aside on parchment-lined countertop or plate.

5. In a small bowl, melt the chocolate chips and coconut oil. You can use the "warm" setting on your air fryer toaster oven (if you have one) or a microwave, heating in short intervals and stirring in between until smooth.
6. In a separate pan or toaster oven, lightly toast the coconut flakes until golden brown. Set aside.

7. Dip each coconut ball into the melted chocolate, ensuring it’s fully coated. Place the chocolate-coated bites back on parchment paper.

8. Sprinkle the toasted coconut flakes over the top of each bite for garnish. Refrigerate the bites for about 15-20 minutes or until the chocolate sets.