Preheat oven to 350 degrees F, then grease & flour several baking sheets.
FOR THE SHORTBREAD ~ In a medium bowl whisk or sift flour, baking powder & baking soda together.
In a large bowl combine oil, sugar, brandy, OJ & zest.
Gradually add dry ingredients to liquid ingredients, combining well after each addition.
Shape dough into ovals about 3 inches long, & place them well apart on prepared baking sheets.
Bake about 20 minutes, then remove from oven & allow to cool on the baking sheets.
(At this point, if freezing the shortbread, allow to cool COMPLETELY, then wrap well & freeze up to 2 months. When ready to serve from frozen, defrost thoroughly before coating with syrup, nuts & cinnamon.).
FOR THE SYRUP ~ If you are not going to freeze the shortbread, in a saucepan, mix syrup ingredients together & bring to a boil.
Boil rapidly for 5 minutes to thicken, then allow to cool.
Dip cooled shortbread into the syrup & sprinkle with nuts & cinnamon, allowing to set slightly before serving.