Take ghee in kadhai. Add wheat flour to it. Roast wheat flour in ghee till it turns golden brown. Stir it continuously.

Add water to the roasted flour and stir it continuously in one direction. Lumps should not be there. After this add sugar to it and again stir it.

Keep lid to cover halwa at low flame for 2 minutes. When you open you can see halwa leaving ghee on sides of kadhai. Halwa is ready to serve