Take walnuts in a pan and dry roast them with stirring constantly on medium-low heat. It may take around 7-8 minutes.

Once done remove it to a bowl or plate and let them cool.

Once cooled down, make a coarse powder using a grinder with pulsing motion. NOTE: Do not grind it finely because walnut gives bitter taste if ground for longer and releases oil.

In the same pan, add sweetened condensed milk and cocoa powder. Turn the heat on medium. Mix well and bring it to a simmer.

Then add dry coconut and coarsely ground walnuts. Mix and continue cooking with stirring constantly for 3-4minutes. Or until the mixture becomes thick and comes together like a dough. It also leaves the sides of the pan.

Remove this walnut burfi mixture to a greased tray, evenly spread and smooth out the surface.

Let it cool down and set. Then cut into squares using a sharp knife.