Soak the gelatin sheets in cold water until softened.
In a medium saucepan, heat the heavy cream and sugar over medium heat until the sugar is completely dissolved. Stir in the vanilla extract.
Squeeze out the excess water from the gelatin sheets and stir them into the hot cream mixture until completely dissolved.
Strain the mixture for a smooth texture, then pour it into elegant glasses or ramekins. Refrigerate until set (at least 3-4 hours).
Gently warm the maple syrup to make it more fluid, then let it cool slightly.
Once the panna cotta has set, pour the maple syrup over the top, distributing it evenly.
Before serving, garnish with toasted walnuts or pecans to add a delightful crunch.
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