Preheat the oven to 350°F. Line three 9x2" round cake pans with parchment paper and spray the centers only.
Place the hazelnuts on a rimmed baking sheet. Toast them for 7 to 9 minutes until deep golden brown. If they have dark skins on them, immediately place them in the bowl of a mixer fitted with the paddle attachment. Mix the nuts on low to medium speed for several minutes until the skins are mostly gone.
Some will always remain and that is fine. Cool completely. Separate the skinned nuts from the skins.
Place the cold, skinned, hazelnuts in a food processor. Process until very fine. Do not overprocess or they will become a paste.
Add the flour and baking powder to the processor. Process to further grind the nuts as fine as possible.
Place the egg yolks, ¾ cup sugar and vanilla in a mixing bowl fitted with a whisk attachment. Whisk at medium speed until very pale and it reaches the ribbon stage.
With a clean bowl and whisk attachment, beat the egg whites until you can see a trail in the beaten whites. Slowly add the ½ cup sugar and beat to medium peaks. Pour the egg yolk and half the flour mixture over the whites. Fold in gently; fold in remaining flour.
Place about 1 cup of the batter into a medium size bowl. Add the melted butter and whisk vigorously until the butter and batter are completely combined; return this to the mixing bowl and fold in.
Divide the batter between the three pans, using about 275 grams or about 9 ⅔ ounces for each. Smooth out. Bake for 10 to 15 minutes or until the sponge springs back when lightly touched and/or a tester come out clean.
It will not have a lot of color – that is as it should be. Cool completely before removing from the pans.
The layers can be baked, cooled and frozen, well covered, up to a month ahead.
Coffee Syrup
Combine the water and sugar in a small saucepan. As it approaches the boil, wash the sides of the pan down with a brush dipped in cold water.
Bring to a boil.
Dissolve the coffee in the Kahlua. If it won't dissolve microwave for about 10 seconds,
Stir the Kahlua mixture into the sugar syrup. Cool.
This may be made days ahead and refrigerated.