Preheat oven to 350 degrees F (180 degrees C) and arrange Hazelnuts (1 1/2 cup) on a baking sheet.
Toast the hazelnuts for 15 minutes, until their skins begin to crack.
While waiting for the nuts to be roasted, chop the Vegan Chocolate Chips (1 cup) into pieces. These are going to be mixed with the rest of the ingredients later.
After roasting the hazelnuts, allow the nuts to cool. Then rub them in a dishtowel to help remove their skins. It doesn't matter if you get every last speck of skin off. You just want to remove as much as humanly possible.
Put all the hazelnuts in a pan on medium heat for about 2-3 minutes.
Add Water (2 cup) and cook for 10-15 minutes just till the nuts get soften. Then add Salt (1 pinch).
Once the nut mixture is done, pour it into a blender or a food processor, essentially just to puree the mixture on the highest setting for about 5-7 minutes. Get it as smooth as you can!
Put the puree into a large bowl.
Add Unsweetened Cocoa Powder (3 tablespoon) and chopped chocolate in the puree mixture.
Mix well until everything is completely melted and thoroughly incorporated.
Let the mixture rest in a fridge for half an hour.
Once the mixture is cooled down, give a finishing touch with a sprinkle amount of salt. It'll give a nice savory bite.