Crush the KitKats by breaking them into smaller pieces and crushing them into fine crumbs.

Combine the sweetened condensed milk with the crushed KitKats and mix until gooey and cohesive.

Shape the mixture into round balls, about 1 inch in diameter, and place on a non-stick baking sheet.

Chill the shaped truffles in the freezer for 30 minutes to firm up.

Melt the chocolate in a microwave-safe bowl until smooth and glossy.

Coat each truffle in the melted chocolate, allowing excess to drip off before placing back on the baking sheet.

Refrigerate the chocolate-covered truffles for 30 minutes until chocolate sets, then store in an airtight container.