Blanch the walnuts in boiling water and peel off the inner skin. Coarsely chop the nuts before they have dried completely and mix with bread crumbs. Make batter by combining the egg yolks, water, salt, sugar, cornstarch and flour. Beat well until smooth and creamy. Divide in half and place in two separate containers.
Trim chicken breasts. Slit them along one side and open them up. Lightly score and season with salt and white pepper. Cut beef into small pieces and season with salt and pepper.
Place bread crumb and walnut mixture into a shallow plate and the sesame seeds into another shallow plate. Dip the chicken into the first container of batter and then coat both sides with bread crumbs and walnuts. Dip the beef pieces into the second container of batter and then coat with sesame seeds.
Deep fry beef and chicken in oil heated to 325° until crisp on the outside. To get a crisp crust, gradually increase the temperature of the oil during cooking. The beef and chicken will cook quickly. When they are done, remove them from the oil, drain briefly on paper towels and cut into bite-sized pieces for service.