In a large bowl, whisk together the flour, eggs, milk, sugar, salt, and oil until you have a smooth batter.
Gradually add the sparkling water to the batter, ensuring the pancake batter is light and airy.
Let the batter rest for 20-30 minutes to allow the flour to fully hydrate.
Heat a lightly oiled pancake pan or griddle over medium heat. Pour a thin layer of batter onto the pan to form each pancake.
For the walnut filling, combine the ground walnuts, powdered sugar, and milk in a saucepan. Heat over low heat until the mixture is creamy and well combined.
Fill each pancake with the walnut mixture and roll them up.
Serve the walnut pancakes sprinkled with powdered sugar, or optionally drizzled with chocolate sauce or topped with whipped cream.
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