Heat ghee in a heavy bottom pan.Add wheat flour and fry on medium heat until slightly browned. (Approx 6-8 minutes).

Keep stirring continuously.
Add 1 tbsp besan and fry until the color of the flour is changed to dark brown and it starts to emit a nutty aroma. (Approx 5-6 minutes)

Keep stirring continuously and do not let the flour burn on other side boil 3 cups of water and add sugar, cook till sugar dissolved. Once the flour is done, add this in halwa. cook until the sugar water is almost absorbed by the flour. cook the halwa for another 3-4 minutes.

Garnish the halwa with almond and Pistachios.Serve warm or cold.