Nuts are very expensive by weight. Take shelled walnuts... those can be quite expensive. If I remember right an 18-wheeler carries about 50 metric tons of goods, so at $15/kilo for shelled walnuts that's $750,000 sitting on a truck that seems to be protected by a little $100 GPS tracker that can be easily disarmed.

$750,000 is a lot of money for a truck full of nuts. Even if you just skim 13%, that's a hundred thousand dollars. If you're selling consumer electronics, you attract attention. If the police see your car full of iPhones, or if they open a basement and find thousands of iPhones, that's suspicious. But if they see a basement full of walnuts? They'd just close the door and move on. Nobody suspects walnuts to be stolen unless you're actively looking for them. It's not as if the walnut farm can blacklist the walnuts' IMEI or something either. Just go around to a bunch of small, independent grocers and ask if they want to buy $2000 of walnuts for half the usual price.

Or, even more brilliantly, start an online walnut selling business. Grocers might turn you in for your obviously stolen nuts, but some random Internet walnut buyer? I'm someone who eats a lot of nuts and I have no idea how I'd even check if my nuts were stolen. What am I gonna do, call them? "Hello, do you sell stolen walnuts?" "Nope" "Ok thanks!"