Roast the hazelnuts in the oven at 390 °F (200 °C).
Remove the hazelnut skins as much as possible. One of the ways is to rub them in a clean cotton towel. You can also do it with your hands, cleaning each nut separately.
Blend the hazelnuts at medium speed. Stop occasionally to remove what's stuck to the sides of the blender bowl. It will take some time - we usually blend 5-8 minutes until the mixture becomes slightly moist and runny.
Add the remaining ingredients: a pinch of salt, allulose, coconut oil, and unsweetened cocoa powder.
Continue mixing for another 4-5 minutes.
Meanwhile, melt all the chocolate in a water bath.
Add the chocolate to the hazelnut mixture, giving it a final swirl. A couple of minutes will suffice.
Transferto a clean jar and let it cool.