Line an 8x8 inch pan with parchment paper. In a medium, heavy-bottomed saucepan, heat the granulated sugar over medium heat, stirring constantly until the sugar melts and turns into a smooth, amber-colored liquid.

Once the sugar is fully melted, immediately and carefully whisk in the warmed heavy cream. The mixture will bubble up violently, so be cautious. Continue to whisk until smooth.

Remove from the heat and whisk in the butter pieces until fully melted and combined. Stir in 1 teaspoon of sea salt.

Pour the caramel into the prepared pan and spread evenly. Let it cool to room temperature, then transfer to the refrigerator to chill for at least 2 hours, or until firm enough to scoop.

Once the caramel is firm, use a small cookie scoop or a spoon to portion out the caramel and roll it into 1-inch balls. Place the balls on a parchment-lined baking sheet and freeze for 15-20 minutes.

While the caramel balls are chilling, melt the dark chocolate (and coconut oil, if using) in a double boiler or in the microwave in 30-second intervals, stirring until smooth.

Using a fork, dip each frozen caramel ball into the melted chocolate, ensuring it's fully coated. Tap the fork on the side of the bowl to remove excess chocolate.

Place the coated truffle back on the parchment-lined baking sheet and immediately sprinkle with a few flakes of sea salt.

Repeat with all the caramel balls. Let the truffles sit at room temperature or in the refrigerator for about 30 minutes, or until the chocolate is completely set.