The first step is to sift the flour through a sieve. It will make the flour smooth. Now, heat the milk at medium flame and keep hot milk aside. Then take a pan and add ghee. Let ghee heat at a low flame and then add flour.

Now, roast flour for 12-14 minutes at a low flame stirring continuously. After 12 to 14 minutes, you will get a nice smell of roasted flour. You will also see the change in the color of flour. Then add hot milk to the flour and stir for fee minutes. Keep a bowl of sugar ready.

After stirring flour for 2-3 minutes, add sugar and nutmeg powder and stir continuously for 12-15 minutes at a low flame until Ghee separates from the pan. Do not stop stirring the spatula.

Aa you see ghee separating from the pan, turn off the gas flame. Let halwa cool down and serve it in a bowl with dry fruits.