Add sugar and water in a sauce pan and let it boil. keep stirring till sugar dissolves and remove from flame.
Heat ghee in a frying pan and add wheat flour. Lower the flame and cook the flour in ghee for minimum 8-10 minutes. Keep stirring.
Now add sugar syrup slowly and keep stirring. Be careful while adding sugar syrup as it will splash.
Once it combines well, remove from the flame and add powdered cardamom powder.
Roast cashews in 1 tsp ghee and garnish it on halwa.
Serve and enjoy