Heat the milk in a sauce pan until it just begins to boil. Meanwhile, creamegg yolks and 35 grams sugar with a whisk. Thoroughly whisk in flour. When milk is hot, whisk into egg yolk mixture. Return mixture to heat and whisk until thickened. Remove from heat and continue to whisk until smooth and light. Add walnut extract and nuts. Mix well and set aside to cool.
Beat egg whites until soft peaks are formed. Add 70 grams sugar and continue beating until stiff. Fold into egg yolk mixture, pour into a mold (4" x 8" loaf pan) and freeze for 6 to 8 hours.