Preheat oven to 140°C. Line a cookie sheet with a baking paper.
In a large mixing bowl combine the sugar with the oil and the milk. Add the flour and whisk until well combined, add the coconut and the baking powder. Stir well with a wooden spoon.
Shape a small balls from the batter, flat it onto your hand, place 1 hazelnut in the center and close the ball. Pour onto the prepared cookie sheet. Bake about 20-25 minutes. Cool completely on a wire rack, because when the balls are still warm are very soft and it's very easy to break them. When the cookies are cooled, pour each into a small paper cups and serve with a cup of coffee!