Preheat oven to 350°F.
On a large baking sheet, toast hazelnuts in the oven until skins are cracked and centre of nut is a golden colour (10-15 minutes).
Place the nuts on a clean, dry towel. Use the towel to rub the off the loose skins.
In a large food processor, process the hazelnuts for 5-7 minutes or until a hazelnut butter is formed and appears smooth and shiny.
Add maple syrup, coconut milk and cacao powder and continue processing until smooth. Store in the refrigerator.
Yields 1 1/2 cups - if using 2 tbsp., you can get 12 servings out of the spread.
Raw cacao powder is the same as cocoa powder but tends to be less processed and contains more nutrients, including iron, magnesium and antioxidants. If raw cacao powder is unavailable. however, unsweetened cocoa powder can also be used.