Wash well and soak wheat for about 8hours
Grind wheat and extract milk out of it as much as possible
Grinding shall be done 3~4 times and extract milk
Allow the milk to settle down for 4~6hours meanwhile it ferments too
Now the thick portion sediments under the vessel
Drain out the excess water
Stir the thick portion well and keep aside
Fry cashew in little ghee and keep aside
Heat a pan in high flame
Add 1cup of sugar and 2tbsp of water and keep stirring without break
The sugar will melt, solidify and again melt into sugar syrup
When it starts melting after solidifying simmer the flame and keep stirring constantly
The melted sugar will change its color and turns into golden brown
Add 2cups of water little by little and keep stirring [this is one of the important step in this preparation, add water neither too early nor too late]
The golden brown sugar syrup once again solidifies and floats over the water, keep stirring until it dissolves
Add rest of sugar and keep stirring until you get one string consistency [this is another important step in this preparation]
Add the extracted wheat milk and keep stirring continuously
The milk will cook and solidify into thick brown paste
Add ghee little by little and stir well
The paste will absorb ghee and gives glossy texture
Add cashew nuts
Add ghee till the mixture stops absorbing the ghee
Continuously stir, stir and stir well until the halwa gets into right texture and never gets stick to the pan
Spread the hot hot halwa into a ghee greased plate and level it
Serve hot or cold