Heat ghee in a kadhai/wok and stir fry the cashew nuts till golden brown. Remove and set aside.
Add the whole wheat flour and start roasting the flour on low flame.
The atta is done when it changes colour and you get a delicious aroma.
Transfer to a plate.
In the same kadhai/wok add the water and sugar stir till the sugar dissolves then let the syrup comes to a boil.
Once the syrup bubbles lower the flame add the roasted atta and mix well.
The flour will immediately thicken so be very quick and do not despair keep mixing and breaking the lumps.
Once well mixed your halwa is done.
Add the fried cashew nuts and serve hot or warm.