Preheat your oven to 350°F (175°C) and spread the hazelnuts onto a baking sheet in a single layer. Toast them for 10-12 minutes until golden brown. Remove and cool.

Whisk together all-purpose flour, cocoa powder, baking powder, and salt in a mixing bowl.

In another bowl, beat together the butter, granulated sugar, and brown sugar until light and fluffy.

Add the egg and vanilla extract, blending until smooth. Fold in the dry ingredients until just incorporated, then gently fold in chopped hazelnuts.

Scoop the dough and roll it into balls about 1.5 inches in diameter. Slightly flatten and place on a lined baking sheet.

Bake for 10-12 minutes until edges are set but centers are soft.

Transfer baked cookies to a wire rack to cool for 5-10 minutes.

Melt the semi-sweet chocolate with coconut oil, dip each cookie halfway, and sprinkle reserved hazelnuts on top.