Step 1 In a heavy-bottom saucepan, combine the sugar and water and bring to a simmer to create simple syrup. Reduce the syrup by 1/3.
Step 2 Add the nuts and simmer in the syrup until softened and the syrup coats the cashews, about 14 minutes. Remove from heat and strain, discarding the syrup. Spread the cashews out to cool.
Step 3Place the nuts in a large bowl and season with the salt, kimchi powder and espelette powder. Taste and add additional seasoning if desired.