In a medium saucepan with high sides, bring 2 cups of water to a boil. Add 3 tbl of baking soda to the water – the water will foam up.
Add the nuts to the boiling water and boil for about 3 minutes. The water will turn black – don’t be alarmed. While the hazelnuts are boiling, prepare a medium bowl of ice cold water. After three minutes, use a slotted spoon to remove one test nut, placing the nut into the prepared bowl of ice water. Use your fingers to remove the skin, if the skin doesn’t come off easily, boil the nuts 1-2 minutes longer and try another test nut.
When a test skin rubs right off, add the rest of the nuts to the ice water and peel them with ease.
Place peeled nuts into a kitchen towel or paper towels and dry them thoroughly.
If desired, toast the peeled and dried hazelnuts at 350 degrees F for about 15 minutes - trust me it's so worth it!
Blend in stages in above order in a blender.