Soak the gelatin sheets in cold water if using. Whisk the eggs and egg yolks over a double boiler until thick and creamy. Add the semi-sweet chocolate chips to the warm egg mixture. If using gelatin sheets, wring them out, then add the gelatin sheets or unflavored gelatin powder to the chocolate mixture. Fold in the whipped cream and a pinch of salt. Transfer the chocolate mousse to the refrigerator and let it chill.
Preheat the oven to 375°F and line a baking tray with parchment paper. Separate the eggs and beat the egg whites with a pinch of salt until stiff. Beat the egg yolks with the sugar until frothy. Stir together the flour, cocoa powder, and baking powder, then sift the mixture into the egg yolk mixture and stir. Carefully fold in the egg white mixture. Spread the cake batter evenly over the baking tray and bake at 375°F for 6 minutes.
Cut open an empty paper towel roll, unroll it, and place it in the bottom of a loaf pan to create a domed base. Cut a rectangle out of the center of the chocolate cake and place it on the paper towel roll in the loaf pan. Cut a segment the size of the bottom of the loaf pan out of the chocolate cake and set it aside. Crumble the rest of the chocolate cake into small crumbs and set them aside.
Spoon a layer of chocolate mousse onto the layer of chocolate cake in the loaf pan, then sprinkle the cake crumbs on top. Repeat this process 2–3 times until the pan is filled, alternating between chocolate mousse and cake crumbs, saving some chocolate mousse for later. Place the reserved piece of chocolate cake on top. Press down lightly on the base of the cake so it sits firmly on top of the layers of chocolate mousse. Transfer the loaf pan to the freezer and freeze for 3 hours.
Once the cake has frozen, cover the loaf pan with a cutting board and flip the pan over to remove the cake. Remove the paper towel roll, spread the remaining chocolate mousse over the surface of the cake, and place the hazelnuts on top. Transfer the cake to the refrigerator and chill for 24 hours.
The following day, soak the gelatin sheets in cold water if using. Bring the heavy cream, water, and sugar to a boil. Add the cocoa powder and whisk together. Heat the mixture to 215°F, then pour it into a measuring cup and let it cool to 140°F. Wring out the gelatin sheets if using, then add the unflavored gelatin powder or gelatin sheets to the chocolate mixture and whisk until the gelatin dissolves completely, avoiding bubbles.
Place the cake on a cooling rack over a baking tray. Once the chocolate mirror glaze is about 95°F, pour it over the cake.