Using a double boiler or a heat-proof bowl over the top of a saucepan, fill bottom of pan halfway with water; bring to a boil. Cover with top of double boiler or bowl; reduce heat to simmer. Add ½ bag of chocolate, melt slowly, stirring constantly.
Pour into bottom of cupcake wrappers; rolling wrapper to coat halfway up sides. Place in refrigerator to harden while making filling.
Place almonds in food processor, pulse until paste forms. Add hazelnut spread, pulse until smooth butter forms. Remove chocolate cups from refrigerator; fill with almond butter. Smooth top of cups; set aside.
Using double boiler or pan, melt remaining chocolate chips; pour over tops of almond butter cups. Refrigerate until chocolate hardens.