Add 8 of the chestnuts and 14 of the pecans into a high-speed blender. Blend until it forms a paste or butter-like consistency.
Add the rest of the latte ingredients (excluding the espresso) into the blender and process until liquid becomes smooth and frothy.
Pour into your favourite mugs over a short shot of espresso. If you are looking for a non-caffeinated beverage, leave the espresso out and enjoy it as a delicious warm milk steamer instead.
Mix all the topping ingredients together. Use the remaining chestnuts and pecans. You can use a small food processor to help crush them. Sprinkle on top of the latte. You can also first top the latte with your favourite cocoa whipped cream, then top with the cinnamon-sugar nut mixture.