Using a double boiler (or make your own using this method), melt the chocolate wafers. Remove from hear and stir in the espresso beans.

Using two small-ish bowls, fill one with 1/3 cup of cocoa powder. Drop a small spoonful of the chocolate and espresso beans mixture into the cocoa powder. Fluff with a fork until all of the beans are separated and coated with the cocoa powder.

Set a mesh strainer over the second bowl and pass the contents of the first bowl through it, leaving just the chocolate-covered espresso beans in the strainer. Transfer the beans to a parchment-lined backing sheet to cool.

Continue steps 2 and 3 above until all of the beans are covered in cocoa powder, adding additional cocoa powder to the bowl as needed.

Allow the beans to cool and package up as gifts!