Toast the walnuts in a skillet for about fifteen minutes. Then finely chop them. The finer the chop the better. Put honey in a sauce pan. Simmer until boiling. Add the sugar. Cool. Then bring to a second boil. Cool. Then boil the honey a third time.
Pour chopped nuts into the syrup, mix well, and then remove from heat.
Spread mixture out rapidly on a cutting board that's coated with cold water. Wet a rolling pin with water and roll out to about half an inch think. It should be spread fairly thinly.
Let it cool. Cut the Gozinaki into geometric shapes. Serve on New Year's night with the toast, "May the rest of your year be as sweet as this moment."
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