Take 1 cup sugar in a sauce pan or pot. add 3 cups water. Use a sauce pan which has a handle as it's helps to add sugar solution to the atta mixture in the later part of the recipe.

Keep the pan on stove top on a medium-low to medium flame.

Stir the solution so that all the sugar dissolves.
Heat this sugar solution till it begins boiling.
Once the sugar solution boils, then switch off the flame.

Meanwhile when you keep the sugar solution to boil, also place a heavy bottomed kadai or pan on another stove top on a low flame.
Add 1 cup ghee. Let the entire ghee melt.

Then add whole wheat flour.
Stir and mix the whole wheat flour (atta) with the ghee.
Mix very well to get a mixture without lumps.

On a low flame begin to fry the whole wheat flour in ghee.
Fry the atta stirring non-stop.

The color of the flour will change as you keep on stirring and cooking it. Keep on stirring the flour to ensure even browning.

The atta or whole wheat flour should have a shade of dark golden color and should have a nutty fragrance.

When the atta turns to a dark golden color, add the sugar solution in two parts. Be very careful as the mixture bubbles and splutters a lot.
Mix and stir very well.
Then add the second part of hot sugar solution. continue to mix very well.

Now cook the kada prashad stirring non-stop.
The mixture will thicken as it gets cooked.
The halwa will also start releasing ghee.
Continue to stir non-stop and cook till the whole mixture becomes one mass and leaves the sides of the pan.
The consistency of the kada prasad will also change as well as the color.
When the kada prashad has a thick pudding like consistency, then switch off the flame.
Serve kada prashad hot or warm.