Crumble the cooled brownies into a large bowl. Pulse in a food processor for a smoother texture if desired.
Squeeze the crumbs to test the bind. If too dry, add heavy cream 1 tablespoon at a time until the mixture holds together like dough.
Portion into 1-inch balls and roll until smooth. Chill on a parchment-lined baking sheet for 20 minutes.
Melt the dark chocolate couverture gently over a double boiler until smooth.
Dip each chilled brownie ball into the melted chocolate using a fork. Tap off excess chocolate and return to the parchment paper.
Garnish immediately with a sprinkle of flaky sea salt or a dusting of cocoa powder. Let set at room temperature.
