Pulse and finely chop the cashews in a food processor, but do not pulverize into a powder
Mix the sugar and water in a heavy bottom pot over medium heat
Stir constantly until it comes to a boil – about 2 minutes
Add the chopped cashews, allow it to return to a simmer for 2-3 more minutes while it reduces
Remove from heat, cover and let it rest for 2 hours
Strain the mixture through a cheesecloth lined strainer and when it stops dripping gather the chessecloth around the cashew pieces and squeeze out any remaining syrup
Whisk in the brandy , bottle and refrigerate until ready to use