- Heat chocolate in microwave-safe glass or ceramic bowl at 50% power for 1 minute. Remove from microwave and stir chocolate until bowl no longer feels warm.
- Continue to microwave chocolate at 15-second intervals at 50% power, stirring well after each interval, until chocolate is melted and smooth. (Do not overheat chocolate.) Let cool 5 minutes.
- Add panko and stir until combined.
- Sprinkle in soy sauce and mix well.
- Shape chocolate mixture into small bite-sized balls and place in parchment-lined pan. Refrigerate for 15 minutes, or until set.
- Serve at room temperature. Chocolate balls may be stored in airtight container in cool, dry place for up to one week.