Combine sugar and water in a small saucepan and place over medium-high heat. Let mixture cook until it turns a medium amber color. This may take 5-10 minutes, but be sure to carefully watch the mixture. I filled my downstairs with smoke and set off the smoke detector because I wasn’t monitoring it.
Remove from heat and stir in salt and hazelnuts.
Spread on a foil-lined rimmed cookie sheet.
Once cooled, break into chunks and then chop into pieces.