Melt the coconut oil, about 45 seconds in the microwave. Stir in the cocoa powder, sweetener, and peanut butter until smooth. The mixture will be runny.
Pour the liquid into the ice cube tray distributing it evenly. Place in the freezer to set for one hour.
To decorate, melt one tbsp of coconut oil and mix in 1 tbsp of cocoa powder. Take the truffles from the ice cube tray (if they are stuck run the bottom of the ice cube tray under warm water for a few seconds) and place on greaseproof paper.
Using a spoon flick the coconut oil and cocoa powder mixture back and forward over the truffles. Sprinkle with sea salt.
These truffles will melt at room temperature and should be kept in the freezer until ready to serve.