Pour a can of condensed milk and cocoa into a small saucepan with a non-stick coating, then stir so that there are no lumps.
Heat over medium heat, while constantly stirring the composition with a spoon, we continue to do this until the mass begins to lag behind the bottom. Cool it down.
Lubricate your hands with vegetable oil and roll into medium-sized balls. Roll the balls in confectionery dressing or in coconut flakes.
Put on a sheet of parchment and chill in the refrigerator for 1-2 hours, until the balls harden.
We take out and treat the kids!