Make the batter first. Whisk flour, sugar, eggs, oil, and a little milk into a smooth paste before gradually adding the remaining milk. Rest for at least one hour so the flour hydrates and bubbles settle, helping the crêpes cook evenly without tearing. (Although I have heard very famous French chefs comment that they never rest their batter.)
Heat the crêpe pan and swirl in just enough batter to coat the base. Cook until golden underneath, flip, and briefly cook the second side. Stack the finished crêpes; once cool, they can be refrigerated for a day.
For the sauce, gently heat butter and sugar until the sugar begins to dissolve, then raise the heat and let it turn light amber. Carefully add the orange juice and zest, it may bubble vigorously, and cook until slightly thickened. Keep an eye on it during this process.
Coat each crêpe in the sauce, fold it into quarters, and move it to one side of the pan. When all are glossy and hot, add the measured Grand Marnier and cognac. Flambé only if comfortable; otherwise simmer the alcohol briefly and serve.
Lighting The Flambé
Turn off the extractor fan and move the pan away from towels, paper, and low cabinets.
Measure alcohol into a small jug. Never pour from the bottle into a hot pan.
Remove the pan from the burner before adding alcohol, then warm it gently for a few seconds.
Keep the pan level, stand back, and ignite at the far edge with a long match or lighter.
Let the flame go out naturally. Never carry the flaming pan or add more alcohol.
Notes
Read the instructions carefully for lighting the flambé.
If the spirit does not light immediately, do not keep trying over a hot burner. Serve the crêpes with the sauce as they are, the flavor will still be delicious.
I usually allow the juice of 1 orange per person plus one for the pan.
Adding the juice of 1 lime dramatically alters the flavor in a good way and is worth trying once the basic recipe is mastered.
Measure every ingredient and fold every crêpe before the sauce reaches the caramel stage. From that point the recipe moves quickly, and pausing can take the caramel from golden to bitter.
Use fresh citrus: Bottled juice lacks the fragrant oils and lively acidity that balance caramel.
Stop at amber: Dark caramel can become bitter and overwhelm the orange.
Coat thoroughly: Warming each crêpe in the sauce keeps its folded center flavorful.