In medium bowl, mix flour, baking powder and salt; set aside.

In large bowl, beat sugar, eggs, potatoes, chocolate and butter with electric mixer on medium speed until blended.

On low speed, beat in flour mixture alternately with milk, beating after each addition until soft dough forms (dough will be soft).

On floured surface, roll dough with rolling pin until ½ inch thick.

Cut with 3-inch doughnut cutter; reroll dough as necessary.

In 4-quart Dutch oven or 3-quart saucepan, heat oil to 375°F.

Carefully place 2 or 3 doughnuts at a time in hot oil.

Fry doughnuts and doughnut holes 2 to 3 minutes, turning once, until golden brown.

Using slotted spoon, remove doughnuts to cooling racks.

Cool 5 minutes.

In small microwavable bowl, microwave hazelnut spread on High 20 to 30 seconds or until dipping consistency.

Dip one side of each doughnut and doughnut hole in hazelnut spread; sprinkle with nuts.