Heat ghee in a medium flame until it melts completely.
To prevent lumps, constantly mix the melted ghee while adding whole wheat flour (atta). Roast the flour until it becomes fragrant and golden brown.
Gradually pour in warm water, stirring constantly to mix the atta and water smoothly without forming lumps.
Add sugar according to taste and keep stirring until the sugar dissolves completely, and the mixture thickens.
Once the halwa reaches the desired consistency, remove from heat, garnish with chopped nuts or raisins, and serve warm.