Begin by unwrapping the KitKats and breaking them into small pieces. Place them in a mixing bowl and use a rolling pin or your hands to crush the bars until they resemble coarse crumbs with some crunch left.

Pour the sweetened condensed milk over the crushed KitKats. Using a spatula, gently fold the mixture until all the KitKat pieces are coated and a sticky consistency forms.

Take about a tablespoon of the KitKat mixture and roll it into a ball shape, roughly 1 inch in diameter. Place each ball onto a non-stick baking sheet.

Transfer the baking sheet with formed truffles to the freezer for approximately 30 minutes to firm up.

While the truffles are freezing, melt the chocolate in a microwave-safe bowl, heating it in 20-second increments until completely melted and smooth.

Dip each truffle into the melted chocolate, coating it evenly, and allow excess chocolate to drip off before returning to the baking sheet.

Place the chocolate-coated truffles back in the refrigerator for about 1 hour to allow the chocolate to set completely.