In the bowl of a food processor, add coconut flakes, sweetened condensed milk, coconut oil, icing sugar, vanilla, and sea salt.
Process until the ingredients are well blended and the mixture sticks together, scraping the sides of the bowl.
Place a 24-square silicone mold on a baking sheet lined with a silicone mat.
Spoon coconut mixture in each square, pressing down to compact and levelled out. If you don’t have a silicon mold, wet your hands and form squares with the mixture.
Transfer to the freezer for 1 hour or until firm.
15 minutes before time is up, place dark chocolate in a double boiler and slowly melt it, stirring often.
Remove the coconut squares from the freezer and unmold them.
Dip one at a time in the melted chocolate, coat well and place them on a silicone mat.
Transfer to the refrigerator until they harden, about 30 minutes.