Preheat oven to 400 degrees Fahrenheit.

Roast nuts on a Gefen Parchment Paper-lined pan for eight to 10 minutes, keeping a close eye on them so they do not burn. Immediately place hazelnuts into a large jar, cover, and shake vigorously until almost all skins are removed.

Place hazelnuts, sugars, cocoa, and salt into a food processor and blend for one minute.

While processor is running, slowly add oil and water in a thin stream. Continue blending for six more minutes until very smooth. Refrigerate in an airtight container.

Preheat oven to 375 degrees Fahrenheit.

In a large bowl, whisk chocolate hazelnut spread, eggs, and sugar very well until no lumps remain. Add cocoa powder and almond flour and mix until smooth.

Pour into a 9 x 13-inch pan lined with parchment paper and bake for 30 minutes until top is slightly firm.

When fully cooled, top with a thin layer of chocolate hazelnut spread and cut into squares.