Cut a small cross in the top of each chestnut and
Place the walnut kernels and milk in a small saucepan and simmer for 15 minutes. Drain, discard the milk and use a small paring knife to peel the skin from the walnuts. Cover with a tea towel (dish towel) to keep the flesh warm.
While the chestnut flesh and walnut flesh are still warm, put them in a mouli grater fitted with the smallest attachment, add the butter and process. Sprinkle the ammonium bicarbonate over the chestnut mixture and mix through. Put the glutinous rice flour in a separate bowl, pour the boiling water over it and mix vigorously with a wooden spoon until it forms a ball. Using your hands, mix the chestnut and rice flour mixtures together until well combined. Cover with plastic wrap and set aside.
Heat the grapeseed oil to 190°C (375°F) in a deep heavy-based saucepan.
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