Preheat oven to 350° F. In a small bowl mix together both of the flours, baking soda, baking powder, salt, and cocoa powder. Set aside.

In a mixing bowl, beat the butter and sugar on medium speed. Add the eggs in one at a time, then add the vanilla extract, hazelnut extract, and milk. Gradually add the flour mixture until everything is well combined.

Line a cupcake pan with cupcake wrappers. Fill each about 2/3 of the way full. Bake approximately 18 minutes or until a toothpick inserted into the center comes out clean.

For the ganache icing, place the chocolate chips into a medium mixing bowl. Heat the heavy cream in a saucepan until just about boiling. Slowly pour over the chocolate chips and mix until the chips are all melted and everything is blended and smooth.

Once the cupcakes are cooled you can either dip them into the warm ganache and then top with the hazelnuts, or you can let the ganache cool and thicken and then pipe or spread it onto the cupcakes and top with hazelnuts.