Place Marie biscuits in the zip lock bag. Remove any air from the bag and seal the bag. With help of a rolling pin crush the biscuits by beating or rolling action.

Add all the ingredients (crushed biscuits, desiccated coconut, cocoa powder, and condensed milk) in a mixing bowl. 

Mix all the ingredients with the help of a wooden spoon or your hands. 

Grease your palms

To make even size truffle balls, use a spoon or ice cream scoop to measure an equal amount of mixture. Ensure you fill the scoop completely and level it by removing any excess from the top of the scoop. 

Drop the mixture from scoop onto your greased palm and roll it into balls.

Spread desiccated coconut on a flat plate/tray. 

Place freshly rolled truffles on desiccated coconut and roll. Due to the stickiness of truffles, coconut will stick to the surface of the truffle balls.

Repeat this with the rest of the truffle balls and place them on another clean tray.

Place tray of rolled truffle balls covered with desiccated coconut in the fridge to set for an hour. 

Store it in an airtight container in the fridge.