Begin by unwrapping the Little Debbie Christmas Tree Cakes and placing them in a large mixing bowl. Use a handheld mixer on low speed to crumble the cakes until they resemble fine crumbs, about 1-2 minutes.

Once the cakes are crumbled, gently fold in the festive sprinkles using a spatula until evenly distributed.

Scoop out approximately one tablespoon of the mixture and roll it into a smooth ball. Place each truffle on a parchment-lined baking sheet.

Melt the white chocolate or candy melts in a microwave-safe bowl. Heat in 30-second intervals, stirring in between, until smooth and fully melted, about 1-2 minutes.

Dip each truffle into the melted chocolate, ensuring it's fully coated. Gently tap the excess chocolate off before returning to the parchment-lined sheet.

If desired, melt red candy melts in a ziplock bag—aim for 30 seconds. Cut a small corner of the bag and drizzle over the coated truffles.

While the chocolate coating is still wet, quickly sprinkle the green sanding sugar over the truffles.

Allow the truffles to set in the refrigerator for about 15-20 minutes until the chocolate coating is firm.