In a small bowl sift together flour, baking powder, baking soda, and salt. Set aside.
In a stand up mixer with the paddle attachment beat butter and sugar until light and fluffy. Add orange zest and extracts, beat to combine.
Stir together the chickpea flour and water until creamy and thick - for best results you can use a small blender or coffee grinder. Slowly add the chickpea mixture to butter/sugar mixture and beat to combine, scraping down the sides as necessary.
Add flour mixture and beat to combine. Fold in the cacao nibs and hazelnuts.
Cover and chill for at least 1 hour.
Preheat the oven to 350F. Divide dough in half and roll into logs on a floured surface about 1 ½ inch diameter. Transfer to a parchment-lined baking sheet and flatten to about 1 inch thick. Bake for 30 minutes or until lightly golden brown.
Remove from oven and let cool for 15 minutes before slicing each log into 10 cookies. Lay flat on baking sheet and return to the oven for 15-20 minutes until golden brown.
Let cool for 15 minutes. Store in an airtight container