1. Position rack in center of oven and preheat to 400 degrees F. Butter one 10-cup souffle dish or six 1 1/4-cup souffle dishes; sprinkle with Parmesan cheese to coat. (If using 1 1/4-cup dishes, place all 6 on rimmed baking sheet.) Combine crab, shrimp, roasted peppers and tarragon in processor; chop finely, using on/off turns.
2. Melt butter in heavy large saucepan over medium heat. Add flour, shallot and cayenne. Cook without browning until mixture begins to bubble, whisking constantly, about 1 minute. Gradually whisk in milk, then wine. Cook until smooth, thick and beginning to boil, whisking constantly, about 2 minutes. Remove from heat. Mix yolks and salt in bowl. Add yolk mixture all at once to sauce; whisk in quickly. Stir in crab mixture. Using electric mixer, beat whites in large bowl until stiff but not dry. Fold 1/4 of whites into lukewarm souffle base to lighten. Fold in 3/4 cup Parmesan cheese, then remaining whites. Transfer souffle mixture to prepared dish.
3. Place souffle in oven. Bake souffle until puffed, golden and gently set in center, about 40 minutes for large souffle (or 25 minutes for small souffles). Using oven mitts, transfer souffle to platter and serve immediately.

Yield: 6 servings