Boil the quails’ eggs in a pan of boiling salted water for 2½ minutes, drain and peel.
In a bowl mix the crab with the egg yolk, tarragon, salt and pepper.
Wrap this mixture around the quails’ eggs, covering them completely.
Prepare three bowls: one with plan flour, another with the egg and milk, and another with breadcrumbs
Dip the quails’ eggs into first the flour, then the egg wash and finally into the breadcrumbs.
Fill a deep-sided pan up to a third with sunflower oil and heat to 160C/325F. (CAUTION: hot oil can be dangerous. Do not leave unattended.)
Place the eggs into the oil and cook for about three minutes, or until golden-brown, then take the eggs out and drain on a plate lined with kitchen paper.