Preheat oven to 350 degrees. Spread hazelnuts and almonds evenly on a baking sheet. Toast in the oven for 10 to 15 minutes.
Let nuts cool for about 10 minutes. Place nuts on a dish towel and rub until skins fall off. Place hazelnuts and almonds, without skins, in a food processor. Blend until smooth.
Add in cocoa, coconut sugar, coconut oil, and salt in the food processor and process on low. Slowly add in coconut milk until the mixture is smooth and creamy, no longer coarse. Add more or less coconut milk if necessary.