Preheat oven to 350. Lightly grease a 12-cup standard size muffin pan.

Combine the dry ingredients, sifting the baking soda with the flour. In a separate bowl beat the eggs and combine them with the oil. Make a well in the center of the dry ingredients and pour in the egg-oil mixture. Using a spoon, mix together only enough to incorporate them. Do not over mix. Fold in the raisins and nuts just until evenly distributed. Bake for 20 minutes in the center of the middle rack. Remove the muffins from the tin and cool on a wire rack.