Line a baking sheet with parchment paper.
Microwave the flour in a small microwave-safe bowl for 1 minute. Remove and stir well. Microwave for an additional minute or until the temperature reaches 180 degrees F. Sift into a medium bowl, then whisk in the cocoa powder, baking powder and salt. Set aside (see Cook's Note).
Melt the chocolate chips in a medium microwave-safe bowl in the microwave in 30-second increments, stirring in between, until melted and smooth, about 1 minute total.
Add the granulated sugar, butter and vanilla to the melted chocolate, and beat with an electric mixer on medium-high speed until smooth. Add the flour mixture, and mix on low speed until well incorporated. (Turn off the mixer and use your hands to help combine if needed.)
Scoop tablespoonfuls of the batter, roll them into smooth balls and put them on the prepared baking sheet. Put the confectioners' sugar or cocoa powder on a plate. Before serving, roll the truffles in confectioners' sugar or cocoa powder to coat. (The truffles can be refrigerated in an airtight container for up to 5 days.)
Microwaving the flour to 180 degrees F may reduce the risk of foodborne illness associated with eating it raw or undercooked.
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