Sift flour, balking powder and bicarbonate of soda together 2 or 3 times.

In a large mixing bowl, combine oil, sugar, brandy, orange juice and orange rind.

Add flour gradually.

Knead lightly.

Shape the dough into flattened elongated oval shapes, roughly 65-75 mm (2 ½ - 3 in) long.

Place on a greased and floured baking tray and bake for about 20 minutes in a moderate oven.

Allow to cool on a wirw wrack.

Mix the honey, sugar and water in a saucepan.

Bring to the boil and boil for about 5 minutes.

Remove from heat and allow to cool slightly.

Dip shortbreads, one by one, into the syrup, arrange on platter and sprinkle with chopped walnuts and ground cinnamon.