Begin by finely crushing the KitKats into small pieces using a food processor or rolling pin. Aim for a crumbly texture.

In a mixing bowl, combine the sweetened condensed milk with the crushed KitKats, mixing until fully coated and a cohesive ball forms.

Wet your hands slightly, roll the mixture into walnut-sized balls, and place them on a parchment-lined baking sheet.

Freeze the truffles for 30 minutes until solid.

Melt the milk or dark chocolate in a microwave-safe bowl in 30-second intervals until smooth.

Dip each chilled truffle into the melted chocolate, ensuring an even coating, and return to the baking sheet.

Refrigerate the coated truffles for 20-30 minutes until the chocolate is firm.

Transfer the set truffles to an airtight container and store in the refrigerator for up to two weeks.