01 - Place toasted hazelnuts in a food processor and blend until a smooth paste forms, approximately 5 minutes, scraping down the sides as needed.
02 - Add cocoa powder, powdered sugar, vanilla extract, and sea salt to the hazelnut paste. Blend until fully combined.
03 - With the processor running, slowly drizzle in vegetable oil followed by whole milk. Continue blending until the mixture is smooth and glossy.
04 - Taste and modify sweetness or saltiness as preferred.
05 - Transfer to a clean jar and allow to cool to room temperature before sealing. Refrigerate for up to two weeks.