This is literally the PERFECT wallet trick, and the method is so devious! Alan has given us a cracker here!
So, what happens is you remove two £20 notes (or dollars, euros, whatever - the artwork works with any currency!) and set them on the table, and explain that two people are going to win some of that money! And further more, they can't lose...
You bring out six cards, each with WINNER on the back. You have them both think of a number between 1 and 6, and you explain in advance that you will count to their number, from top to bottom each time.
The first spectator names, say 5, and you give him the fifth card. The second spectator says, for example, 2, and gets the second card.
You turn over the remaining four, and show the other side of them - they all have £20 notes!
However, when the spectators turn over their cards... somehow theirs only have 1p coins on!
"Well, that was lucky for me. And lucky for you, because I just so happen to have a couple on me..."
You lift the notes to reveal two pennies underneath - one for each spectator!