Neapolitan wafers are a wafer and chocolate

Chocolate

Chocolate is a raw or processed food produced from the seed of the tropical Theobroma cacao tree. Cacao has been cultivated for at least three millennia in Mexico, Central and South America. Its earliest documented use is around 1100 BC...

-cream sandwich biscuit

Biscuit

A biscuit is a baked, edible, and commonly flour-based product. The term is used to apply to two distinctly different products in North America and the Commonwealth Nations....

, first made by Austria

Austria

Austria , officially the Republic of Austria , is a landlocked country of roughly 8.4 million people in Central Europe. It is bordered by the Czech Republic and Germany to the north, Slovakia and Hungary to the east, Slovenia and Italy to the south, and Switzerland and Liechtenstein to the...

n company Manner

Manner

Manner is a line of confectionery from the Austrian conglomerate, Josef Manner & Comp AG. The corporation, founded in 1890, produces a wide assortment of confectionery products...

 in 1898.

Using Hazelnuts imported from Naples

Naples

Naples is a city in Southern Italy, situated on the country's west coast by the Gulf of Naples. Lying between two notable volcanic regions, Mount Vesuvius and the Phlegraean Fields, it is the capital of the region of Campania and of the province of Naples...

, Italy

Italy

Italy , officially the Italian Republic languages]] under the European Charter for Regional or Minority Languages. In each of these, Italy's official name is as follows:;;;;;;;;), is a unitary parliamentary republic in South-Central Europe. To the north it borders France, Switzerland, Austria and...

, to make the hazelnut-flavoured chocolate

Chocolate

Chocolate is a raw or processed food produced from the seed of the tropical Theobroma cacao tree. Cacao has been cultivated for at least three millennia in Mexico, Central and South America. Its earliest documented use is around 1100 BC...

cream filling, they have five wafers and four layers of cream in their 49 millimetres (1.9 in) x 17 millimetre (0.669291338582677 in) x 17 millimetre (0.669291338582677 in) biscuit size. The basic recipe has remained unchanged to this day.

Manner still sell the biscuits in blocks of ten, although now many other companies have copied the idea, most often coating the bar in chocolate.