Preheat the oven to 300ºF. Line a large baking sheet with parchment paper or waxed paper.
Sift the flour, sugar substitute, cocoa, espresso powder, baking soda, and salt onto a piece of waxed paper or foil. In a large bowl, combine the eggs, egg whites, vanilla, and almond extract. Beat with an electric mixer set on medium speed. Reduce the speed to low and gradually add the flour mixture until a stiff dough forms, adding the hazelnuts when the dough is about half mixed.
On a floured surface, divide the dough in half. Form each half into a 12"-long log, pressing down the top slightly to a 3" width. Transfer the logs to the prepared baking sheet, placing them an inch or two apart. Bake until almost firm to the touch, about 40 minutes. Remove from the oven and let cool for 10 minutes.
Using a spatula, carefully transfer the logs to a work surface. Using a serrated knife, cut logs on the diagonal into 1⁄2"- to 3⁄4"-thick slices. Arrange the slices, cut side down, on the baking sheet. Return to the oven and bake 30 minutes longer, turning once halfway through. Cool completely on a wire rack. Store in an airtight container in the refrigerator for up to 2 weeks.
Diabetic Exchanges: 1⁄2 starch
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