Prepare baking trays - Line two large baking trays with baking paper and set aside.
Combine dry ingredients - Add the flour, cocoa powder, salt and baking powder 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 and both sugars and beat on high speed until fluffy and pale, about 3 minutes. Add the egg yolks and vanilla and beat until well combined.
Mix wet and dry together - Add the dry ingredients into the butter egg mixture and use a spatula to mix until evenly combined and a soft dough forms.
Scoop out cookies - I used an ice cream scoop to scoop out about 12-13 cookies. If you want to do this by weight, they’ll each weigh about 30-33g each.
Roll in hazelnuts and chill - Roll each ball in crushed hazelnuts. Then roll in your hands to make into a ball shape. Place the rolled cookie dough balls on a lined tray and use a rounded measuring spoon or your thumb to indent the middle of each one. Chill in the fridge for 1 hour. This helps the cookies hold their shape and prevents excessive spreading during baking.
Preheat your oven to 180C / 355F (fan on), 160C / 320F (fan off).
Indent the cookies - As soon as they come out of the oven, indent the center of each cookie again and then use a round cookie cutter to shuiffle around each cookie to help re-shape them into a rounder shape. Allow the cookies to cool completely.
Fill with hazelnut spread - Add the warmed chocolate hazelnut filling to the center of each cookie using spoons or a piping bag. Let them set completely before serving.