Mix the whole wheat flour, all-purpose flour, baking powder, and coffee, then sift them together. In a separate bowl, combine the powdered sugar and ghee, and beat over ice until creamy.

Gradually add the flour mixture and milk to the ghee mixture, kneading to form a dough. Take a large portion of the dough, roll it out thickly, and cut into desired shapes using a cookie cutter.

Cut the cashews in half and place them on the cookies. Bake in the air fryer at 160°C (320°F) for 15 minutes.