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1. Preheat the oven to 350 degree F. Line muffin pans with paper bake cups. Set aside.
2. In a large mixing bowl beat sugar and butter until fluffy. Beat in the eggs.
3. Stir in syrup, then flour. Stir in chocolate pieces. Fill muffin cups 1/2 full with chocolate cupcake batter.
4. Sprinkle walnuts over the tops of the unbaked cupcakes. Bake in the 350 degree F oven for 18 to 20 minutes. Cool in pans on wire racks. Makes 24 cupcakes.