Soak the wheat for at least ten to twelve hours. Wash and grind in a Wet Grinder adding little water now and then till the wheat is ground fully. Put a clean cloth on a big vessel and pour the ground wheat. The wheat milk will be drained through the cloth into the vessel. Or You can pass it through Sieve. Take out the wheat remains from the cloth and again add little water and grind it and drain the wheat milk using the cloth as above. (This procedure is like extracting milk from coconut). When you completely extract all the liquid from the wheat, throw the wheat remains. Keep only the wheat milk. The wheat milk should be fermented for atleast 8 to 10 hours.
Now you will find that the thick milk will settle down and thin watery liquid will stay on top. Hold the vessel in your hand and gently pour out the top thin liquid. Keep only the thick milk.
Measure the milk. The amount of sugar should be three times of this milk. Ghee should measure one and half times of the milk. So the ratio Milk:sugar:ghee = 1:3:1.5.
In a thick bottomed kadai, put equal amount of water and sugar and bring to boil. Add a teaspoon of milk while the syrup boils so that any dirt will come up and you can remove it. Then add the thick wheat milk stirring continuously. Add orange colour. Mix well. Add the ghee little by little while stirring the halwa. First the halwa will absorb all the ghee and when it cooked well, the ghee will oozes out. Now mix briskly and add cardamom and nutmeg powder. Transfer it to a greased tray. Garnish with chopped cashew nuts. (Cashew Nuts need not be fried).