Preparation

• Bring 1 inch of water to a simmer in a 4-quart saucepan over low heat. Put the chopped chocolate in a heatproof bowl that will fit on top of the saucepan without touching the water. Set the bowl aside.
• In a 2-quart saucepan, bring the heavy cream to a simmer over low heat. Pour the cream over the chopped chocolate, let sit for 1 minute, then stir.
• Put the bowl over the simmering water, and stir constantly until most of the chocolate has melted, about 2 minutes. Remove the bowl from over the hot water, and stir in the mezcal and 1/4 tsp. of the chipotle powder. Continue stirring until all of the chocolate has melted, about 1 minute.
• Refrigerate the mixture until firm enough to roll into balls, 1 to 2 hours.
• In a small bowl, mix the cocoa powder, sugar, or a combination of both with the remaining 1/4 tsp. chipotle powder. Scoop out about 1 Tbs. of the chocolate mixture, roll into a small ball, and then roll in the chile mixture to coat. (Wear latex gloves to keep cleanup easy.) Repeat with the remaining chocolate mixture.
• Arrange on a serving plate and refrigerate. Let the truffles warm up a little before serving.

Make Ahead Tips

The truffles may be made a few days ahead and refrigerated in an airtight container; the mezcal flavor will mellow over time.