Depending on the age of your sully, it needs 80% humidity, I don't think walnut shells will hold humidity well. Also, if they were to eat them, I would guess, but don't know, that they would cause impaction. Have you read Toms threads on raising sulcatas? His thread is below in my post. They all are good reads and the leopard thread applies to Sullies also.
Sometimes the walnut shell substrate is made from black walnut shells, which is toxic. Also if ingested, even accidentally, they might cause impaction. Plus they don't hold moisture for a humid environment.
All in all, not a good substrate for a tortoise at all.
And it has very shape edges. Look at some with a magnifier. Nasty stuff it is. And when ingested, when, not if, it's a great intestinal irritant often causing intestinal bleeding. Rub some on the soft skin on the inside of your elbow or the soft parts of your neck and you'll see what I mean.