In a mini food processor, pulse the cottage cheese until smooth. Add the maple syrup and cacao powder, and pulse until well combined. Scrape down the sides as needed. Taste and adjust sweetness if desired. Transfer the mixture to a container, smooth the top, cover, and refrigerate for at least 4 hours or overnight.

Using a small scoop (about 2 teaspoons), form the chilled mixture into balls. Place the balls on a parchment-lined plate. Freeze for 30 minutes to 1 hour.

Melt the chocolate chips and coconut oil over low heat in a small pot, stirring constantly to prevent burning. Once melted and smooth, transfer the chocolate to a small bowl. Working quickly, dip each frozen ball into the melted chocolate, coating it evenly. Place the dipped balls back onto the parchment-lined plate. Sprinkle with flaky sea salt and refrigerate for 10 minutes to set.