Preheat oven to 300°F (150°C). Line a baking sheet with parchment paper.
Sift almond flour, powdered sugar, and cocoa powder together.
In a mixing bowl, beat egg whites until foamy. Gradually add granulated sugar and beat until stiff peaks form.
Gently fold the dry ingredients into the egg whites until well combined.
Transfer the batter to a piping bag and pipe small circles onto the prepared baking sheet.
Tap the baking sheet on the counter to release any air bubbles. Let the macarons sit at room temperature for 30 minutes to form a skin.
Bake for 15 minutes. Let cool completely before removing from the parchment paper.
For the ganache, heat the heavy cream until just boiling. Pour over the chopped chocolate and let sit for 2 minutes. Stir until smooth. Add hazelnut spread and mix well.
Once the ganache has cooled and thickened, pipe it onto half of the macaron shells. Top with the remaining shells.