Line a rimmed baking sheet with parchment. Set out small bowls with any dry toppings. Place the chopped chocolate in a medium heatproof bowl.
Warm the cream in a small saucepan over medium-low until steaming and tiny bubbles form around the edges, 2–3 minutes. Remove from heat and stir in the sea salt to dissolve.
Pour the hot cream over the chocolate, pressing the chocolate under the cream. Cover the bowl with a plate and let stand undisturbed for 3–4 minutes.
Starting in the center, gently stir until a glossy ganache forms. When mostly smooth, mix in the vanilla. Once the ganache cools to just warm (no longer hot), stir in the cooled espresso and optional rum, if using.
Scrape the ganache into a shallow dish and press plastic wrap directly onto the surface. Refrigerate until firm enough to scoop, 45–90 minutes depending on your fridge.
Let the chilled ganache sit at room temperature 10–15 minutes so it scoops cleanly. Scoop into 1-tablespoon mounds and place on the lined sheet.
Roll each mound quickly between your palms to form smooth rounds. If skipping a chocolate shell, roll in dry toppings now; otherwise, leave plain for dipping.
For the coating, reserve 2 oz of the chocolate wafers. Melt the remaining 6 oz in a heatproof bowl set over barely simmering water (do not let the bowl touch the water), stirring until smooth. Remove from heat and add the reserved wafers, stirring until fully melted and fluid.
Dip each truffle with a fork, fully coating it. Tap the fork on the bowl’s edge to let excess drip off, then return truffles to the lined sheet. Rewarm the chocolate briefly if it begins to thicken. Let the shells set until touch-dry, about 15 minutes.
Optional drizzle: Spoon a bit of warm coating chocolate into a small zip-top bag, snip a tiny corner, and zig-zag over set truffles. Sprinkle a pinch of flaky salt or a few sprinkles while the drizzle is wet. Allow to set fully before serving.