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Place half of chocolate in a medium bowl. Heat coconut milk until hot to the touch, then pour over chocolate. Cover bowl loosely with a towel and let stand 5 minutes, then stir until melted and smooth.
Chill bowl until chocolate is firm enough to scoop but not rock hard, about 30 minutes. Scoop and roll tablespoon-size balls onto 1 piece of parchment paper; refrigerate.
Meanwhile, place remaining chocolate in a bowl; microwave on high in 30-second increments, stirring until melted and smooth.
Working 1 at a time, dip balls in chocolate, tapping off excess. Before chocolate has set, sprinkle with toasted coconut flakes if desired.