Combine the sweetened condensed milk, salted caramel sauce, and white chocolate chips in a heatproof bowl.

Place the bowl over a saucepan with gently simmering water (double boiler method) and stir continuously until smooth and the chocolate has melted.

Remove from heat and stir in the sea salt until fully incorporated.

Line an 8x8-inch baking dish with parchment paper, leaving some overhang for easy removal.

Pour the fudge mixture into the dish, spreading it evenly.

Refrigerate for 2–3 hours, or until firm.

Remove the fudge from the dish using the parchment overhang.

Cut the fudge into 1-inch squares and roll each square into a smooth ball.

Place the balls onto a parchment-lined baking sheet.

Melt the dark or milk chocolate in a microwave-safe bowl, heating in 20-second intervals and stirring until fully melted.

Dip each fudge ball into the melted chocolate, allowing excess to drip off, and place back onto the parchment.

Let the chocolate coating set at room temperature or chill in the refrigerator for quicker setting.

Once the chocolate is firm, the truffles are ready to enjoy.