Preheat the oven to 350°F.

Combine oil, sugar, orange juice, orange zest, and cognac in a large bowl and mix with your hands or a spoon to dissolve the sugar.

Sift dry ingredients together in a separate bowl. Slowly add flour mixture into wet mixture until you form a soft, pliable dough. You will need to use your hands to shape the dough at the end. If your dough is too sticky, add more flour. Roll dough into 2½-inch flat rounds; you should have about 30.

Combine walnut filling ingredients in a small bowl. Place a teaspoon of walnut filling in the center of each dough round and fold over to seal. Roll into a smooth log and shape into an oval or diamond. Create a crisscross indent on top of the biscuits by pressing with a fork or knife.

Bake the biscuits for 25 minutes or until golden brown and crunchy.

While the biscuits are baking, prepare the syrup by combining all ingredients in a small saucepan and simmering for a few minutes. Skim the surface with a spoon to remove solids/residue.

Dunk slightly cooled biscuits in warm syrup for 5 seconds. Remove, set on a tray, and sprinkle with extra walnuts.