Prep the center filling: In a small bowl, melt 1/2 cup sugar-free chocolate chips with 2 tablespoons coconut cream (or heavy cream) in short microwave bursts, stirring until smooth. Chill 15–20 minutes until scoopable, then portion into 12 small balls and freeze while you make the batter.
Heat the oven: Preheat to 350°F (175°C). Line a baking sheet with parchment paper.
Whisk dry ingredients: In a medium bowl, mix 1 1/2 cups almond flour, 1/3 cup cocoa powder, 1 teaspoon baking powder, 1/4 teaspoon fine sea salt, and 1/2 teaspoon espresso powder (optional).
Combine wet ingredients: In a separate bowl, whisk 2/3 cup granular erythritol blend (and 2 tablespoons allulose if using) with 1/2 cup melted butter, 2 large eggs, and 1 teaspoon vanilla until glossy.
Make the batter: Add dry ingredients to wet and stir until a thick, fudgy dough forms.
Fold in 1/3 cup sugar-free chocolate chips for extra pockets of chocolate.
Portion and fill: Using a tablespoon or small cookie scoop, portion 12 mounds of dough. Flatten each mound in your palm, place a frozen chocolate “truffle” in the center, and wrap the dough around it to seal. Roll into balls and place on the lined sheet, spacing slightly.
Bake: Bake 9–11 minutes, until the tops look set with a few soft cracks.
Do not overbake; they firm as they cool.
Finish and cool: Sprinkle with flaky sea salt if you like. Let them cool on the sheet 10 minutes before moving to a rack. Enjoy warm for the gooiest centers.