Start by mixing prepping a cookie sheet with parchment paper and set this aside while you work.
Next, mix together the sugar free powdered sugar, coconut, and condensed milk. You can use a large bowl and eventually your hands (prep your hands first with oil or coconut butter) to do this or a food processor if needed. When you are able to form small balls, do so making the balls 1- 1 1/2" in diameter. Place the balls on to the prepped cookie sheet. Refrigerate this for 25-30 minutes or until firm. You can add your option nuts and additional sweetener during the ball forming process as well.
To cover the balls in chocolate, simply use a spoon or something similar to dip each individual ball into the chocolate and then place the ball back on to the prepped cookie sheet. Allow this to set.
Please see recipe post for details.
I also mentioned that Low Carb Sugar Free Condensed Milk is needed. The recipe for Low carb Sugar Free Condensed Milk can be found here. However, you buy Low Carb Condensed Milk Mix online too.
Lastly, you will need sugar free chocolate chips.
Sugar free chocolate chips come in dark and semi sweet. Either version works fine in this recipe.