Melt the palm fat in the microwave and mix with the hazelnut oil.
Mix the rice syrup with the cocoa in a saucepan and heat. Add the butter and melt. Add the oil-fat mixture, heat and mix everything well. Allow to cool in a cold water bath, stirring frequently. Keep stirring or whipping with a hand mixer until the mixture thickens.
Vary the amount of cocoa and hazelnut oil as you like.