1. Drain water chestnuts and place in a bowl.

2. Pour enough soy sauce over chestnuts to completely submerge them. Add brown sugar to bowl and stir.

3. Allow to marinate in refrigerator for minimum 30 minutes. At least 1 hour is preferable. Drain.

4. Heat oven to 400°F. Place a wire rack onto a cookie sheet. For easier cleanup I suggest also putting a layer of parchment paper under the wire rack.

5. Cut bacon strips into thirds. Wrap each water chestnut in a piece of bacon and secure with a toothpick pushed all the way through the chestnut.

6. Arrange completed chestnuts on wire rack. They can be arranged very close together on the rack but I suggest leaving a small space between each.

7. Bake for 20-30 minutes - depending on thickness of bacon, your oven and how tightly packed they are on the cookie sheet, this can take anywhere from 10-40 minutes. Once they are almost done, turn on broiler for just a few minutes but keep an eye on them as broiling will quickly burn the bacon.

8. Allow to sit for a few minutes to cool. Serve!