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Prepare the Taco Shells: Preheat oven to 400°F. Roll sheets of aluminum foil into 3 loose rolls, each measuring approximately 17 inches long, 1 1/2 inches wide, and 4 inches tall. Place rolls parallel on a rimmed baking sheet.
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Stir together sugar and cinnamon in a small bowl. Brush melted butter evenly on both sides of tortillas, and sprinkle both sides evenly with sugar mixture. Drape 2 tortillas over each foil roll, so that they form a taco shell shape.
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Bake tortillas in preheated oven until tortillas hold their shape and are lightly browned, about 15 minutes. Transfer shells to a wire rack, and cool completely.
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If desired, place chopped chocolate in a medium-size microwave-safe bowl. Microwave on HIGH until melted, about 1 minute, stirring every 30 seconds. Dip edge of Taco Shells in melted chocolate, and roll in chopped hazelnuts. Let stand until set, about 15 minutes.
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Prepare the Filling: Combine cream and powdered sugar in a large bowl. Beat with an electric mixer on medium-high until soft peaks form, about 2 minutes. Add cream cheese and hazelnut-chocolate spread; beat until smooth, 1 to 2 minutes.
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Assemble the Tacos: Spoon about 1/3 cup Filling into each Taco Shell. Toss together strawberries and raspberries in a small bowl. Top each taco with about 1/4 cup berry mixture. Dust tacos with powdered sugar.