Whisk the mayonnaise, crushed red pepper flakes, garlic powder, salt, honey, and sweetened condensed milk in a large bowl to make the sauce and set it aside

Combine granulated sugar and one cup water in a small saucepan and bring to a boil then add walnuts and boil briefly until glossy, drain and spread walnuts on a clean surface to cool and harden

Rinse shrimp and pat them dry so the coating adheres properly then place flour in a large zip bag, add the shrimp, seal, and shake to coat each piece

Whisk eggs with water in a small bowl and place panko crumbs in another shallow bowl, dip each floured shrimp into the egg wash then press into panko so they are evenly coated

Heat oil in a skillet over medium heat and cook shrimp in a single layer until they turn pink and the coating is crisp and lightly golden, if using pre cooked shrimp sauté only briefly to warm through

Transfer the cooked shrimp to the prepared sauce and toss gently to coat while keeping the coating intact

Warm tortillas just before serving then assemble by placing a few shrimp into each tortilla, topping with candied walnuts and chopped green onions, add a squeeze of citrus if desired and serve with cooked rice on the side