Mix the beer, oil, handful of ground walnuts, baking powder in a bowl and then knead a medium hard dough with the flour.
Tear bits from the dough, form balls. You can put a walnut in the middle of each. Bake in a preheated 356°F (180 °C) until slightly pink.
Mix the water and sugar to make a syrup. Dip the warm balls in the syrup, take them out with a slotted spoon and roll in powdered sugar. Delicious and healthy!