Heat a nonstick pan and place chopped nuts in the pan. Add the sugar and mix continuously until the sugar has melted and coats the nuts. Remove from the pan, pour onto parchment paper, spread out thinly, and let cool.

When completely cool and the sugar is completely hard, place into a ziplock bag. Put the bag between two towels and bang with a strong instrument, such as the back of a heavy ladle or a meat tenderizer. Bang until pieces are very fine.

Mix all the cookie ingredients until well blended. Refrigerate at least half an hour, up to overnight — the longer you refrigerate, the easier it will be to roll.

Preheat the oven to 350 degrees Fahrenheit (175 degrees Celsius). Line two baking sheets with Gefen Parchment Paper.

Roll dough into walnut-sized balls. Place two inches (five centimeters) apart and bake for approximately 13 minutes or until the centers are firm.

Place chocolate chips into a strong ziplock bag. Place the bag in a bowl of hot water and let it sit until chocolate is melted. Snip off the corner of the bag and drizzle the cookies with the melted chocolate. Before chocolate dries, sprinkle with the burnt sugar and nut topping.

Let cool before serving. Cookies freeze well.