Chop the hazelnuts into pieces about the same size as the cocoa nibs. Set aside.
In a medium saucepan over medium heat, combine sugar, butter, corn syrup, and milk. Bring to a boil and cook to 230°F. Remove from heat, stir in hazelnuts, cocoa nibs, and cocoa.
Pour the mixture unto a piece of parchment and place another piece of parchment on top. Roll as thin as possible. Remove the top piece of parchment and transfer dentelle on the parchment to a baking sheet.
Bake for 12 minutes, or until the bubbles forming on top become small and you can smell the cocoa nibs and hazelnuts.
Let cool for 2-3 minutes, then use an inverted bowl and a chef's knife to cut out a circle about 5 inches in diameter. Let cool completely and set aside.