Get out and measure all of your ingredients.
Fill large bowl halfway with ice and water.
Bring 4 cups water to boil.
Add hazelnuts and baking soda.
Boil for 3 minutes.
Transfer nuts to ice bath with slotted spoon and drain.
Slip skins off with dish towel.
Adjust oven rack to middle position and heat oven to 375 degrees. Place hazelnuts in single layer on rimmed baking sheet and roast until fragrant and golden brown, 12 to 15 minutes, rotating sheet halfway through roasting.
Process hazelnuts in food processor until oil is released and smooth, loose paste forms, about 5 minutes, scraping down sides of bowl often.
Add sugar, cocoa, oil, vanilla, and salt.
Process until fully incorporated and mixture begins to loosen slightly and becomes glossy, about 2 minutes, scraping down sides of bowl as needed. Add more hazelnut oil to reach your desired consistency.
Transfer spread to mason jar or resealable container.
Serve.
Enjoy every bite!