Toast the hazelnuts in a dry pan over medium heat, stirring often, until they smell heavenly and skins start to slip. This should take about 8–10 minutes. Don’t burn them or you’ll taste the regret in every bite.
Cool slightly, then rub them in a towel to remove most of the skins. It’s not mandatory to get every speck off, but it helps with creaminess.
Blend the hazelnuts in a food processor or high-powered blender until they form a paste. This may take 2–4 minutes—stop and scrape the sides as needed.
Add cocoa powder, sugar, oil, vanilla, and salt. Blend again until smooth and glossy. If chasing extra creaminess, add milk or water a teaspoon at a time.
Taste and adjust. More sugar for sweeter, more salt for a bold bite, or a splash of vanilla for warmth. Transfer to a jar and refrigerate. The texture firms up a bit when cold, so plan accordingly.