From Diablo Wiki
→Respecs: added both names and sources, with proper recipie. Can It be improved?
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each of the Essences --> Reset of stats *In v1.13 a new choice was added. A character can now [[respec]] their attributes. This is done by speaking to [[Akara]] after completing the [[Den of Evil]] quest in Act 1.**In that same version, after using all of the stat resets, if you're still unhappy with your build, you can go out and defeat each of the end bosses of each act in Hell difficulty to receive an Essence.
**They are just a bit more rare than keys are to complete the pandemonium event.
**Only works in v1.13 or later