Dry roast the hazelnuts in the oven at 180oC for 15 minutes or until the flesh of the nuts are lightly golden. Remove the skins by rubbing in a teatowel or between the hands. While still hot, the nuts and sugar into the food processor and finely chop.
Melt the chocolate in a sauce pan and add the hazelnut oil, taking care not to overheat the mixture. Add to the nut mixture and process until smooth.