On a small baking tray lined with parchment paper, use a piping bag to pipe small mounds of chocolate hazelnut spread (about 2 teaspoons). Freeze while making the cookie dough.
In a mixing bowl, stir together the all-purpose flour, cocoa powder, baking soda, baking powder, and salt. Set aside.
In the bowl of a stand mixer fitted with a paddle attachment or in a large mixing bowl with an electric mixer, cream the unsalted butter, light brown sugar, and granulated sugar until light and creamy. Add in the eggs and vanilla extract and mix until well combined. Add the dry ingredients to the butter mixture and mix on low speed until the cookie dough forms.
Portion the cookie dough using a large cookie scoop. Flatten the cookie dough balls slightly and add a frozen chocolate hazelnut spread center to the center of each cookie. Wrap the cookie dough around the chocolate hazelnut spread and roll into balls. Roll the cookie dough balls in chopped hazelnuts and place on a baking pan and chill in the refrigerator for 30 minutes.
Preheat the oven to 350℉ (177℃). Line baking sheet pans with silicone baking mats or parchment paper. Place the chilled cookie dough balls on the baking sheet pans and bake for approximately 13 to 14 minutes. Cool the cookies on the pan for 2 minutes and then transfer to a wire rack to cool completely.
In a microwave-safe bowl, heat the semisweet chocolate chips in the microwave in 15 second intervals, stirring in between, until the chocolate is melted. Drizzle the melted chocolate onto the cookies using a piping bag and let the chocolate firm up before storing or serving.