Place flour and cocoa powder together in a microwave-safe bowl. Heat in the microwave for 40-60 seconds, set aside.
In a large bowl with a mixer, beat softened butter with both sugars until fluffy. Add in milk, beat until smooth. Add the flour mixture, beat until fully combined. Fold in chocolate chips. Roll mixture into balls, set onto plates. Refrigerate for at least 30 minutes.
Place chocolate chips into a microwave-safe bowl. Heat in the microwave in 30 second intervals, stirring after each until fully melted and smooth. Dip each truffle into the melted chocolate, set back onto plates. Refrigerate until the chocolate has set.
