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PREPARE AHEAD:
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1. In a small saucepan, combine the pecans with 2 cups of water. Bring to a boil over high heat, reduce the heat to moderate and simmer uncovered for 1 minute.
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2. Remove the pan from the heat and pour off all the water. Add the ½ cup of sugar and stir until the pecans are evenly coated. With a spoon, spread the pecans out on a sheet of wax paper and let them dry for 30 minutes.
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3. Set a 12-inch wok or 10- inch skillet over high heat and pour in 1 cup of oil. Heat the oil until a haze forms above it or it registers 375°F on a deep-frying thermometer.
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4. Fry the pecans for 1 or 2 minutes, turning and separating them with a slotted spoon until the sugar coats the nuts with a rich brown glaze. Transfer the nuts to a large greased platter and spread them apart in a single layer to cool to room temperature.
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5. Shell the chestnuts in the following fashion: Preheat the oven to 425°F. With a small, sharp knife, cut a crisscross on the top of each chestnut.
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6. Spread the nuts out in a single layer in a shallow baking pan and pour in about ¼ cup of water-just enough to film the bottom of the pan. Roast the chestnuts for 10 minutes, or until they pop open.
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7. Turn off the oven and remove half the nuts from the pan. While the chestnuts are still hot, remove their shells and inner brown membranes with a small, sharp knife. Then peel the hot chestnuts similarly.
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TO ASSEMBLE:
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1. In a heavy 3-quart saucepan, combine the brown sugar and ½ cup cold water. Add the shelled chestnuts, and turn them about with a spoon to coat them evenly with the sugar and water.
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2. Bring to a simmer over moderate heat, cover the pan and reduce the heat to the lowest possible point. Cook the chestnuts undisturbed for 45 minutes, or until tender; the liquid will cook away, leaving them quite dry. Uncover the pan, turn off the heat and let the chestnuts cool to room temperature.
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3. Puree the chestnuts in a food mill set over a mixing bowl. If the puree seems coarse - it should be as fine as granulated sugar-press it through the mill a second time.
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4. With a whisk, or rotary or electric beater, whip the cream and remaining white sugar in a large bowl until the cream is stiff enough to form firm unwavering peaks when the whisk or beater is lifted out of the bowl.
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5. Spoon the whipped cream into a cone-shaped mound on a chilled serving platter. A few tablespoons at a time, sprinkle the chestnut puree over the cream, masking it completely.
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6. Arrange the glazed pecans side by side in a ring around the edge of the platter. Serve the finished dessert at once.
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