If you want to extract the flavor from the nuts, you could dry roast them, crush them and steep them in some plain vodka for a few months, strain, and add this when bottling whatever you do make. Most the flavor in nuts in only fat/alcohol soluble. You won't get much flavor if you steep them in just water so tea is not a good idea. I would let them sit with the vodka and strain very well through fine cheesecloth pressing on the solids to extract it all. Then add your extract to taste at bottling. I have made a number of extracts with this method, and it works well. You can even make homemade liqueurs with way by adding sugar the extract. You would have something along the lines of amaretto or frangelico withe the flavor of macadamias instead of almonds or hazelnuts. It could be very good with the right beer/wine/mead.