Short answer
Yes, size matters. A whole hazelnut could choke a tiny cat or cause intestinal blockage. For cats under 4 kg, always crush nuts to powder and limit to a pinch every few weeks. The high fat content is harder for small livers to process too. Larger cats can handle half a crushed nut occasionally, but never offer whole nuts to any cat.
Hazelnuts — Food safety facts
Feed with care · Cats · full breakdown on the linked food page
Not toxic, but very fatty and a choking hazard. One crushed nut at most.
The full verdict, portion guidance and serving notes are collected on the Hazelnuts food facts page.