For filling, beat together cream cheese and 2 tablespoons of the granulated sugar in a mixing bowl. Gradually beat in chocolate-hazelnut spread and the whipping cream. Stir in nuts. Cover surface with plastic wrap and chill up to 2 hours.

For puffs, stir together the remaining 2 tablespoons granulated sugar, the flour, and cocoa powder; set aside. Combine water, butter, and salt in a medium saucepan. Bring mixture to boiling. Add flour mixture all at once, stirring vigorously. Cook and stir until mixture forms a ball that doesn't separate. Remove from heat. Cool for 10 minutes. Add eggs, one at a time, beating well with a wooden spoon after each addition until smooth.

Drop dough by rounded teaspoons into 24 mounds 1 inch apart on a greased extra-large baking sheet. Bake in a 400 degree F oven for 25 minutes. Transfer to wire racks and cool.

Cut tops from puffs; remove soft dough from inside. Fill with cream mixture up to 2 hours before serving. Chill until serving time. Makes 24 (12 servings).

Prepare puffs; cool. Place in airtight container. Seal, label, and freeze up to 1 month. Thaw 20 minutes at room temperature before filling.