Crush the wafers in a large mixing bowl. Add in cocoa, icing sugar, honey and Baileys and mix well. Chill for 15 to 30 minutes until slightly firm in the refrigerator. Roll into small balls and chill for another 30 minutes. Roll in cocoa powder and serve at room temperature.
Store these "truffles" in an airtight container in the refrigerator for up to 2 weeks.