Heat a slotted broiler pan in a pre-heated 450°F oven.
Pat scallops dry and quarter them.
In a medium bowl, combine the vinegar, sugar, garlic and ginger; marinate the scallops 10 minutes.
Arrange the bacon slices in a single layer.
On each half-slice of bacon, place 2 slices of water chestnuts.
Top with a scallop piece; wrap with the bacon; secure with a toothpick.
Place scallops on sides, exposed side facing out.
Draw garlic and ginger from vinegar and drizzle over scallops.
Place in the pre-heated oven and bake for 10 minutes; turning once during the baking process.