Make soup base. Place broken-up chicken wings, onion, potatoes (if using), and ½ the butter in a heavy sauce pan and slowly allow contents to brown. Add 1 cup water and deglaze bottom of pan. Add celery, bay leaf, juniper berries, cinnamon, and 2½ quarts (10 cups) water. Bring to a boil, skimming. Season with salt and pepper. Lower heat and simmer for 45 minutes, uncovered.
Soak cepes/porcinis in 1 cup hot water until soft. Strain through a coffee filter ( (flavorful but gritty). Reserve soaking liquid and finely dice mushrooms.
In a blender or food processor, grind 2 cups chestnuts (or Pecans/Hazelnuts, if substituting) with cream and reserved mushroom soaking liquid until smooth. Roughly chop walnuts and remaining chestnuts. set aside.
Remove soup base from heat and with a slotted spoon, remove chicken bones, juniper berries and celery. Discard. Add the chestnut puree and simmer another 30 minutes. When done, press the soup through a fine-mesh sieve into a bowl.
Bring soup to boiling, adding a little water if it seems too thick. Season with salt and pepper.
To serve, Sautee the chopped cepes/porcinis, nuts, and ham in remaining butter over medium heat until golden brown. 5 minutes or less. Ladle hot soup into bowls, top with mushroom mixture, and garnish with parsley and tarragon. Add a dash of walnut oil and serve with lemon quarters.