Preheat your oven to 180C / 355F (fan on), 160C / 320F (fan off). Line two large baking trays with baking paper and set aside.
Combine dry ingredients - Add the flour, cocoa powder and salt into a medium sized mixing bowl and use a whisk to combine. Set aside.
Cream butter and sugar - To a separate bowl, add the butter, powdered sugar, egg yolk and milk and beat on high speed until fluffy and pale, about 3 minutes.
Roll out cookies - Roll out about thirty 1 1/2 tablespoon sized balls. Using an ice cream scoop to do this will make it an easier process. I used the OXO Good Grips Small ice cream scoop.
Roll in hazelnuts and bake - Roll each ball in crushed hazelnuts. Space the cookies across two baking trays and bake one at a time, in the middle rack for 8 minutes. Do not flatten the cookies before baking, they will flatten and spread In the oven.
Chill the dough - Place the rolled cookie dough balls on a lined tray and chill in the fridge for 1 hour. This helps the cookies hold their shape and prevents excessive spreading during baking.
Indent the cookies - As soon as they come out of the oven grab a measuring tablespoon and indent each cookie. Then shuffle a round cookie cutter slightly larger than the cookie around the cookies to make them round again. Allow to cool completely.
Fill with hazelnut spread - Add the chocolate hazelnut filling to the centre of each cookie using spoons or a piping bag to finish. Let them set completely before serving.