Combine natural peanut butter and maple syrup in a mixing bowl until homogenized.
Incorporate coconut flour gradually until a pliable dough forms that does not stick to hands.
Portion the dough into 15g units and roll into uniform spheres.
Place spheres on a parchment-lined sheet and flash-freeze for 15 minutes.
Temper the dark chocolate and coconut oil using a double boiler or microwave until reaching a fluid state.
Enrobe each chilled sphere in the chocolate mixture using a dipping tool or fork.
Top with a crystalline pinch of sea salt while the coating is still viscous.
Refrigerate at 4 degrees Celsius for 10 minutes until the chocolate shell has completely set.