In food processor, combine hazelnuts, coconut sugar and sea salt; process until consistency of nut butter, scraping down sides as necessary.

Melt together chocolate chips and coconut milk, stirring frequently. Set aside.

Add chocolate mixture to food processor. Pulse together until ingredients are mixed well. Refrigerate 30 minutes.

Preheat oven to 350 degrees F. Line baking sheet with parchment paper.

Mix together almond flour, baking soda and salt. Stir in chocolate chips.

Mix wet ingredients together. Stir into flour mixture.

Scoop out about 1 tablespoon dough. Using your hand, flatten dough into disk. In center of disk, add about 1/2 tablespoon hazelnut spread. Top with second tablespoon-sized disk of dough. Press disks together lightly to seal. Arrange on parchment paper. Repeat until all dough is used.

Bake 12 to 15 minutes. Top with additional sea salt, if desired.