Soak the almonds in water overnight

Next morning remove the skin of almonds and grind it finely in mixer without water

Heat ghee in a non-stick pan add almond paste

Roast it well till it is nice and golden

Now add wheat flour and roast for another 5 min

Now add milk and water mix gradually and cook it well till it becomes a thick upma consistency

Now add sugar and cook for another few minutes till sugar dissolves and halwa comes together