Warm the flavor base: In a small saucepan over low heat, combine the rum, honey, vanilla, and espresso powder. Stir just until the honey dissolves and the mixture is steamy, 1–2 minutes; do not boil. Stir in the orange zest and set aside to cool slightly.
Toast the nuts: In a dry skillet over medium heat, toast the walnuts, stirring often, until fragrant and a shade darker, 3–4 minutes. Transfer to a plate to cool completely.
Make the crumb mix: In a food processor, pulse the cooled walnuts to a fine chop. Add the vanilla wafer crumbs, cocoa powder, and salt; pulse a few times to combine. Tip the mixture into a large mixing bowl.
Melt the chocolate gently: Set a heatproof bowl over a saucepan of barely simmering water (do not let the bowl touch the water). Add the chopped dark chocolate and stir until smooth and glossy. Remove from heat.
Hydrate the crumbs: Drizzle the warm rum mixture over the crumb mix and fold with a spatula until evenly moistened and it holds together when pressed.
Bind and chill: Pour the melted chocolate over the hydrated crumbs and fold until the mixture is cohesive. Cover and refrigerate 45–60 minutes, until firm but pliable. If it becomes too stiff, let it sit at room temperature for 10 minutes before shaping.
Shape the truffles: Line a baking sheet with parchment. Scoop 1-tablespoon portions (about 20 g), press to compact, then roll between your palms into smooth balls. For neater coatings, chill the shaped balls for 10 minutes.
Cocoa finish: Roll truffles in a shallow bowl of cocoa powder until evenly coated; return to the lined sheet.
Chocolate shell option: Melt the dark melting wafers in the microwave at 50% power in 20–30 second bursts, stirring between each, or over a double boiler until fluid. Dip each chilled truffle, let excess drip off, and set on parchment to firm.
Set and store: Allow truffles to rest at cool room temperature for 2–4 hours (or overnight) so the flavors meld. Store airtight up to 1 week, or freeze for up to 2 months.