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1
Toast the hazelnuts in a dry pan or moderate oven until the skins blister. Rub in a cloth to remove the skins, then grind in a food processor to a very fine flour — no coarse fragments should remain. The ground meal must approach the consistency of flour; stop before the oils release and the meal turns pasty. The texture of the finished cookie is decided here.
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2
Combine the ground hazelnuts, butter, sugar, and flour. Work the mixture until it coheres into a smooth dough — the four components are equal in weight, a ratio that produces the characteristic crumbly tenderness. Wrap and refrigerate for 30 minutes; the dough will firm to a consistency that rolls cleanly without sticking.
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3
Roll the chilled dough into balls of approximately 1–1.5 cm diameter — each finished bacio must be barely 3 cm across when assembled, so the raw balls must be small and uniform. Place on a lined baking sheet with a little space between each. The surface of each ball should be smooth and perfectly round.
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4
Bake at a moderate heat until the cookies are barely golden on the base and set to the touch on top — they must not colour to brown. Overbaking drives off moisture and produces hardness in place of the required crumble. Remove from the oven while they appear only just done; they firm as they cool on the tray.
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5
Allow the cookies to cool completely on the tray before moving them. They are fragile while warm. Once cold, they should feel dry and firm to a light press but shatter with only slight resistance — crunchy rather than crumbly indicates overbaking.
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6
Melt the dark chocolate over a bain-marie until fully liquid and smooth. Place a small dot — no more than a few millimetres — on the flat side of one cookie, then press the flat side of a second cookie gently against it. The chocolate layer must be thin: it is a flavour bridge, not a filling. Set the assembled baci on a rack and leave undisturbed until the chocolate is completely firm.
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7
Dust lightly with icing sugar before serving. The finished baci keep well in a sealed tin for up to one week.