Easy Chocolate Truffles

Heat milk with sugar in a double boiler or heavy saucepan to 140 degrees.  Melt chocolate on a plate over simmering water.  Add chocolate to hot milk and stir with a wire whisk until well mixed.  Line a cookie sheet with wax paper and pour mixture on top.  Cool. When mixture has set, invert sheet onto a board and remove wax paper.  Roll out sheet of chocolate to 1/2-inch thickness.  Cut into small squares or roll into little balls and dust heavily with cocoa powder.