In a medium saucepan, heat the plant-based milk over medium heat until bubbling hot. Place the chocolate chips in a heatproof bowl. Pour the hot milk over the chocolate and let it sit for 90 seconds to melt. Whisk together until smooth and fully combined.

Stir in the chopped roasted hazelnuts, salt, and vanilla extract until well incorporated. Cover the bowl and chill in the refrigerator for at least 2 hours or until firm enough to handle.

Once chilled, scoop out tablespoon-sized portions of the ganache and roll into balls. Dust each truffle with cocoa powder, then chill in the freezer for 45 minutes.

Melt the chocolate chips and coconut oil together in a heatproof bowl over a pot of simmering water (double boiler) or in the microwave in 15-second intervals, stirring after each interval until the chocolate melts and become completely smooth.

Remove the frozen truffles from the freezer and dip each chilled truffle ball into the melted chocolate using a fork, ensuring they are fully coated. Let any excess chocolate drip off as you transfer them to a wire rack suspended over a baking tray to cool and drip off.

While the coating is still wet, sprinkle each truffle with ground hazelnuts and cacao nibs, or ground chocolate sandwich cookies. Allow the truffles to set on a parchment-lined tray at room temperature or in the refrigerator.

In a small saucepan, gently melt the cocoa butter over low heat. Stir in the powdered sugar and Frangelico until smooth.

Using a small spoon or piping bag, drizzle the glaze over the decorated truffles. Let the glaze set before serving.