These sweet, crunchy morsels are perfect to give as gifts over the holidays.
Place granulated sugar and macadamia nuts in a 4-quart saucepan. Cook over medium-high heat, stirring constantly with a wooden spoon, until the sugar melts and begins to recrystallize and the nuts become white and coated with sugar, about 12 minutes. Transfer the nuts to a baking sheet, and set aside until cool enough to handle. Separate the nuts, and let cool completely.
Line a baking sheet with parchment paper. In a medium bowl, melt the chocolate in the top of a double boiler or a heatproof bowl set over a pan of simmering water. Using a fork, dip the sugared nuts in the melted chocolate, coating completely. Place on a lined baking sheet. Refrigerate until chocolate has set.
Coat nuts a second time, as in step 2, with chocolate. Refrigerate until set.
Sift confectioners' sugar over a baking pan. Roll nuts in sugar. Transfer the sugar and the nuts to an airtight container, and store in a cool, dry place up to 1 week.