Preheat oven to 350F (180C) and line an 8" x 8" (20cm x 20cm) baking pan with parchment paper.
In a large mixing bowl sift in the hazelnut meal, cocoa powder, tapioca, extract, salt, and baking powder. If there is any hazelnut meal left in the sifter, add that to the bowl. Whisk in the coconut sugar. Set aside.
In a small bowl, whisk together the coconut milk, and oil. Pour over the dry ingredients and mix until incorporated. Fold in the chopped chocolate.
Spoon the batter into the prepared baking dish. Using an offset spatula, smooth the top. Bake for 30-35 minutes or until a toothpick inserted into the brownies comes out almost clean (be sure to test several spots and the chopped chocolate will stick to the toothpick making it look like they're not done!).
Remove from oven and allow brownies to cool in the pan on a cooling rack. Cut into 16 equal pieces. Serve with fresh berries and coconut cream or ice cream. To rewarm brownies, place in a warmed 350F oven for about 5 minutes. Store in a covered container at room temperature. Do not refrigerate.