Melt the butter in a small saucepan and let it cool to room temperature.
In a large bowl, whisk together the flour, baking powder, salt, and sugar until evenly combined.
In another bowl, whisk the eggs, then add the melted butter, vanilla extract, and milk. Whisk until smooth and homogenous.
Gradually pour the wet ingredients into the dry ingredients, mixing constantly. Be careful not to overmix, as this can make the waffles tough.
Preheat your waffle iron and lightly grease it with butter or oil to prevent sticking.
Pour a portion of batter into the waffle iron and cook until golden brown, about 3-5 minutes. The time may vary depending on the performance of your iron.
Remove the cooked waffle and let it cool slightly on a wire rack to maintain its crispness.
Cut the cooled waffles into equal-sized squares or rectangles to make the sandwiches uniform.
Take a scoop of vanilla ice cream and spread it evenly on top of one waffle, then top with another waffle to create a sandwich.
Place the finished waffle sandwiches in the freezer for at least 30 minutes to allow the ice cream to firm up.
Melt the dark chocolate over a double boiler or in the microwave on low power, then dip one side of each waffle sandwich into the melted chocolate.
Sprinkle the chocolate-covered portion with ground walnuts or hazelnuts, then return the sandwiches to the freezer to allow the chocolate to harden.
Serve cold, straight from the freezer. For extra decoration, you can sprinkle with powdered sugar or chocolate shavings.
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