Stir together the water and sugar in a small saucepan. Bring to a boil and add the walnuts. Boil for 2 minutes, then drain. Place walnuts on paper towel to dry.

Whip egg whites in a medium bowl until foamy. Stir in the rice flour until mixture becomes pasty.

Heat oil in a deep frying pan over medium high heat.

Dip shrimp into flour batter, then fry in the hot oil until golden (about 5 minutes)

Remove and drain on paper towels.

In a medium bowl, stir together mayo, honey and sweetened condensed milk.

Add shrimp and toss to coat.

Sprinkle with walnuts and serve.