In a small saucepan heat together the sugar, cocoa and water bringing to a boil. Once sugar is dissolved, allow to cool completely.

Prepare hazelnuts by removing skins then toasting - see How To Peel Hazelnuts for directions. Once nuts are cooled, coarsely chop and add to a 4 cup jar (with lid).

Pour cocoa mixture and vodka into jar and tighten lid. Shake well to combine.

Keep in fridge for 3 weeks, shaking jar once a day or so, to allow the flavors to infuse the vodka.

Strain mixture through a mesh sieve to remove (and discard) the nuts. Pour through some cheesecloth or a clean kitchen towel to remove the finer bits of hazelnut skin, then strain through a coffee filter. Let mixture sit for an hour to settle, then strain a final time through another clean coffee filter.

Pour into a clean bottle and store in the fridge for up to 3 months.