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Whisk water and flax seeds together in small bowl. Allow to sit for at least ten minutes.
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Preheat oven to 350. Spray donut pan with nonstick cooking spray.
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Stir flour, sugar, cocoa, baking powder and salt together in medium mixing bowl. Add milk, coconut oil, vanilla and flax mixture. Stir just until blended. Distribute batter into donut rounds. Bake 12 minutes. Remove and allow to cool before glazing.
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While your donuts bake, whisk glaze ingredients together in small bowl, adding a little extra milk if it needs thinning, a little extra powdered sugar if it needs thickening.
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Once donuts have cooled, drizzle with frosting, or carefully take each donut and dip the top into frosting to coat. Sprinkle with hazelnuts.