Put water for boiling.

In moderately heated pan, add ghee, then add wheat flour and roast under low to medium flame till Color of flour changes and we start getting the nutty aroma.

Keep stirring continuously while roasting.

Now add hot water and keep stirring to avoid lumps, gradually water evaporates and flour thickens. Add sugar, let sugar melt and cook for 3-4 minutes and sugar incorporates well with flour and Halwa thickens.

Now Halwa is ready to serve. Garnish with dry fruits and serve.