Preheat oven to 350°F.
Place potatoes, smoked paprika, salt, pepper and hazelnut milk in large saucepan. Bring to a simmer and cook for 20 minutes.
While potatoes are simmering, sauté bacon and pancetta in skillet on medium-low heat for 7-10 minutes, or until crispy.
Strain bacon and pancetta, reserving 2 Tbsp of the rendered fat.
Once potatoes are cooked, strain and save the hazelnut milk. Layer potatoes in 8x8 baking dish.
To make roux, place 1 Tbsp bacon/pancetta fat in large saucepan, and add gluten-free flour. Gradually add the reserved hazelnut milk to the roux, stirring constantly. Once the roux thickens and starts to bubble, remove from heat and pour over potatoes.
Mix ground hazelnuts and 1 Tbsp of bacon/pancetta fat together in large bowl.
Sprinkle the hazelnut mixture over potatoes and bake for 30 minutes. Serve alongside steaks and enjoy!