Line an 8-inch (20 cm) square pan with parchment, leaving overhang on two sides for easy lifting.
Make the crust: In a bowl, combine crushed biscuits, melted butter, brown sugar, and sea salt.
Stir until the texture resembles damp sand and clumps when pressed.
Press the mixture firmly into the lined pan. Use the bottom of a measuring cup to create an even, compact layer.
Chill the crust in the fridge for 15 minutes while you prepare the chocolate layer.
Heat the cream in a small pot over low heat until steaming but not boiling. Remove from heat and add the chopped chocolate.
Let sit for 2 minutes, then stir until smooth and glossy.
Stir in vanilla. If using, add espresso powder or orange zest. Fold in half of the chopped hazelnuts.
Pour the chocolate mixture over the chilled crust.
Smooth the top with an offset spatula.
Sprinkle the remaining hazelnuts evenly on top. For a bakery finish, add a light pinch of flaky salt.
Refrigerate for 2–3 hours, or until fully set. The top should be firm to the touch.
Use the parchment to lift the slab out.
Slice into 16 small squares with a warm, dry knife, wiping the blade between cuts. Dust with cocoa powder if you like.