Place the finely chopped vegan chocolate in a heat-resistant bowl. Heat the coconut milk or coconut cream in a saucepan over medium heat until it reaches a gentle simmer. Pour the heated coconut milk over the chocolate and allow it to rest for 2–3 minutes. Stir until the mixture becomes smooth and fully melted.

Add the hazelnut butter, maple syrup, vanilla extract, and sea salt. Mix until the filling is uniform and glossy.

Transfer the mixture into a piping bag or use a spoon to fill silicone sphere molds approximately two-thirds full. Insert one whole roasted hazelnut into the center of each cavity and cover with the remaining filling. Place the mold in the freezer for a minimum of 4 hours, or until solid.

Melt the vegan chocolate and hazelnut butter together using a double boiler (bain-marie), stirring until smooth. Finely chop the remaining roasted hazelnuts and place them in a separate bowl. Line a baking tray with parchment paper or a silicone mat.

Remove the frozen truffles from the molds and position them on the prepared tray. Insert a cocktail stick or skewer into the base of each truffle, then dip it into the melted chocolate. Immediately sprinkle with chopped hazelnuts and return it to the tray to set. Because the truffles are frozen, the coating will harden quickly; work one piece at a time.

Once all truffles are coated, place the tray in the freezer for 5 minutes to ensure complete setting.

Dip each truffle once more into the melted chocolate to achieve a thicker shell. Place them back onto the parchment-lined tray to set fully. Garnish with edible gold leaf if desired.