Preheat oven to 300°F (150°C) and line a baking sheet with baking paper.
Chop the almonds in a food processor. In a large mixing bowl, use a hand mixer to whisk the egg whites and vinegar until fluffy. Sift in the powdered sugar and continue to whisk into stiff peaks. Carefully fold in the chopped hazelnuts.
Spread the mixture in a rectangle (15x8 inches, 40x20 cm) across the baking sheet. Bake for about 45 minutes. Cool on a wire rack (with the baking paper attached).
Coffee Cream
Whisk the egg yolks, sugar, cocoa, and flour together in a bowl.
Head the cream in a saucepan over medium/high heat. Once the cream bubbles, stir in the coffee and remove from heat. Pour the cream into the bowl with the egg yolk mixture, whisking the entire time.
Continue whisking and pour the entire mixture back into the saucepan and return to the heat. Continue whisking until the mixture thickens and then whisk for one more minute and remove from the heat.
Once the coffee cream has cooled to room temperature (the cream and butter must be the same temperature), stir in the butter and mix until smooth.
Assembly
Carefully peel the baking paper off the meringue base. Cut the base into three equal sections. Spread half of the coffee cream on top of one part, add another meringue piece on top, and spread the rest of the coffee cream on top. Place the final meringue piece on top.
Place the cake in the freezer for one hour.
Sprinkle the cake with powdered sugar and use a sharp knife to slice the cake into small squares. To store, cover in plastic wrap and chill in the fridge.