Crush the KitKats into fine pieces using a rolling pin or food processor. Transfer to a large mixing bowl.

Pour the sweetened condensed milk into the bowl with the crushed KitKats. Mix until it forms a gooey and uniform dough.

Scoop and roll the mixture into bite-sized balls, placing them on a non-stick baking sheet and chill in the freezer for 30 minutes.

Break the chocolate into small pieces and melt in the microwave in 30-second intervals until smooth.

Dip each chilled truffle into the melted chocolate, allowing excess to drip off before placing them back on the baking sheet.

Refrigerate the coated truffles for 20-30 minutes until the chocolate hardens completely.

Store any leftover truffles in an airtight container in the fridge for up to two weeks.