In a microwave-safe bowl, microwave the chocolate chips for 1 minute. Stir and heat again in 30 second intervals until melted, stirring in between. Let cool to room temperature, about 15 minutes.
Line an 8×8-inch baking dish with parchment paper. Set aside.
In a mixing bowl, gently fold the room temperature melted chocolate into the Cool Whip. Pour into prepared baking dish and spread out evenly with a rubber spatula.
Place in freezer for 30 minutes. Remove and cut into 36 squares. Place squares on a parchment paper lined baking sheet and return to freezer once more for 30 minutes.
Melt dark chocolate according to package instructions. Remove chocolate squares from freezer and dip in the melted chocolate to coat. (Using a fork works well.)
Place on parchment paper lined baking sheet and let harden.
