It depends! What kind of finish do you want? What use (heavy wear, light use?).
Having said that, I’ve had very good results with various hardwax oils on walnut. I’ve changed what I use over the years, but my current go to is Rubio Monocoat. If you like a high sheen, that wouldn’t suit though. As always preparation is 90% of the job! One tip is that using the white (non abrasive) pads to rub the oil in really makes a difference.