Wash one cup of moong dal well and soak it in water for at least 2 hours or overnight. Drain and set aside.
Take a pan and heat two tablespoons of ghee over medium heat. Add the soaked moong dal and cook, stirring continuously, until it turns golden brown.
Pour in two cups of milk and bring the mixture to a boil. Reduce the heat to low and let it simmer, stirring occasionally, until the Dal absorbs the milk and thickens. Add one cup of sugar and mix well.
To enhance the taste and texture, you can also add cashews, almonds and cardamom powder. Keep cooking until the halwa starts to come away from the pan's sides.
Garnish with additional chopped nuts. Serve warm and enjoy the rich, sweet flavours of this traditional Indian dessert.