Lightly toast the hazelnuts in a pan and then grind them in a blender.
To prepare the meringues whip the egg whites in a bowl until stiff. Slowly fold in the frosting sugar, half the hazelnuts and the orange essence.
Butter and flour a cookie sheet. Put the mixture in a pastry bag and create 1" wide disks. Bake in the oven at 375°F for 25 minutes. Remove the meringues and let cool.
Mix the remaining hazelnuts with the butter, powdered cocoa and vanilla flavored sugar until you have a smooth cream. Place the butter mixture on a meringue and top with another, as you would with a sandwich.
Serves 4
