Line two cookie sheets with Reynolds® Parchment Paper; set aside.

Stir together flour, cocoa powder, and salt in a medium bowl; set aside. In a large bowl beat butter using an electric mixer on medium to high speed for 30 seconds. Add powdered sugar and hazelnut extract. Beat until combined, scraping sides of bowl occasionally. Beat in egg until combined. Beat in as much of the flour mixture as you can with the mixer. Using a wooden spoon, stir in any remaining flour mixture and the chocolate chips.

Cover and chill about 1 hour or until dough is easy to handle.

Preheat oven to 350 degrees F. Shape dough into 1-inch balls. Place balls 2 inches apart onto prepared cookie sheets. Place a sheet of parchment paper over the dough balls. Using the bottom of a glass, flatten balls into circles, about 1 1/2 inches in diameter. Remove top sheet of parchment paper; set aside.

Bake 8 to 10 minutes or just until tops are firm. Transfer the cookies on the parchment paper to a wire rack; cool completely.

Spread a rounded teaspoon of the chocolate hazelnut spread onto flat side of half of the cookies. Top with the remaining cookies.