To begin making the Singhare Atte Ka Halwa/Sheera Recipe (Water Chestnut Flour Halwa Recipe) , heat the water and sugar in a saucepan, stirring continuously until the sugar melts. Turn the heat to low and continue to heat the water until you get wheat flour mixture ready by following the steps that follow.

Heat a heavy bottomed pan on medium heat; melt the one cup of ghee and stir in the singhare flour and roast the mixture on medium heat. Continue to roast until the mixture begins to release a roasted aroma and changes colour to a roasted brown; the process will take about five minutes.

Keep stirring continuously while it is roasting. The mixture will begin to resemble like coarse crumbles. Turn the heat to low and stir the cardamom powder to the singhare flour mixture.Slowly start stirring in the prepared sugar hot water to the mixture. The mixture will start splitting and curdling.

Continue stirring until the mixture thickens, but yet feels coarse and not like a blob of dough. Stir continuously for 10-15 minutes on medium heat after it thickens.Turn the heat off and let the Singhare Atte Ka Halwa/Sheera Recipe (Water Chest Nut Flour Halwa Recipe) sit covered for about 5 minutes.

In another small tadka pan; heat the 1 tablespoon of ghee on medium heat; add the cashew nuts and roast them until the cashew nuts turn golden brown. Turn off heat and stir this into the Singhare Atte Ka Halwa/Sheera Recipe (Water Chest Nut Flour Halwa Recipe).

Serve the Singhare Atte Ka Halwa/Sheera Recipe (Water Chestnut Flour Halwa Recipe) after a lunch or at a party with friends during the winter holiday season.