Start by finely chopping the dark chocolate and placing it in a heatproof bowl. Melt the chocolate over a double boiler or in the microwave at medium power, stirring every 20-30 seconds until smooth, about 1-2 minutes.

In a separate bowl, combine the softened cream cheese with the melted chocolate. Beat on medium speed until a smooth blend forms, taking about 1-2 minutes.

Gradually sift in the powdered sugar while mixing, ensuring no lumps. Add the vanilla extract and blend until fully smooth.

Cover the mixture with plastic wrap and refrigerate for about 1 hour until firm yet pliable.

Remove the chilled mixture and scoop out portions, rolling them into smooth balls, about 1 inch in diameter.

Roll each truffle ball in cocoa powder until fully covered and arrange on a plate.