Heat ghee in a thick bottom pan. Add semolina and roast on very low flame, while stirring continuously, till it releases ghee. It will take over 5 minutes. See it's texture changing at every stage in the pics below.

Take out 1/4 part of the milk in a bowl, add cocoa or drinking chocolate powder and delolve it well. When the semola is roasted well, add the plain milk in it. And then add the chocolate milk.

Stir really well until most of the milk is soaked up. Add sugar and stir again until the oil starts to ooz. If you took much ghee, it will separate visibly from shiro. But if it is a bit on the lesser side, you will see the pan as well as the shiro looks a bit shiny, oily and meat.

Add walnuts and combine well. Take it out in a serving plate and sprinkle some chocolate chips/pieces over it. Serve hot or at room temperature.

Tip: use the best quality chocolate and the best quality drinking chocolate/cocoa as the entire flavour of shiro depends on these two.