Place chocolate and coconut oil in the top of a double boiler, over gently boiling water; the upper pan should not touch the water.

When the chocolate and coconut oil are melted, remove from the heat. Stir to mix. Set aside.

Place the raisins in another bowl and cover with warm water. Let sit 15-20 minutes to moisten well. Drain.

In a food processor puree the raisins with the chocolate/coconut oil until the raisins have broken down. Stop and scrape the bowl couple of times. Transfer to a clean bowl. Cover and let sit at room temperature until the mixture is firm. You can chill them if it's warm, but don't leave them in the fridge so long that the mixture hardens.

Drop by rounded teaspoons or with #100 scoop onto a plate. Roll into rough balls quickly and gently between your palms.

Dump cocoa powder and coconut flakes into separate bowls. Five or so at a time, drop the truffles into the bowls. Jiggle so the truffles move around and are coated with the coconut or cocoa.