Add 3 cups of fresh water. For 1 cup wheat, wheat milk and water togather should come to 1 ltr.
In a small pan, add 1 tbsp of ghee and melt, then add cashew pieces and fry cashews until it turns to golden brown colour and keep aside.
If you are using brown sugar, no need to caramelize the sugar for bringing the amber colour to halwa. You can add all sugar along with it and mix.
If you use white sugar, caramelize the sugar. In the same small pan, add 1/4 cup sugar with 1/4 cup water and bring to boil. Keep stirring until it changes to brown colour. Turn off the heat and keep aside.
Heat the kadai and start adding wheat milk mix little by little. 1/2 cup each time would be correct. Keep the stove in medium low flame and keep stirring. It starts thickening within a minute.
Add the another 1/2 cup wheat milk and keep stiring. Repeat this process until you complete 2 cups of wheat milk. Then add 1 tbsp ghee and mix.
Repeat the process of adding wheat milk and stirring until you finish all the wheat milk. In between add 1 tbsp of ghee.
Once you added all the wheat milk mix, it starts thickening. From now onwards, keep the stove in low flame only. Now add 1 tbsp of ghee each time and mix well until it gets absorbed.
It takes about 1 hour time to complete cooking. Until then keep adding 1 tbsp ghee every 5 minutes once and keep stirring.
Once it is cooked well, the ghee starts seperating and oozes out in the sides. Now add the fried cashews along with ghee used to fry. Mix well for 2 minutes and turn off the heat. Tirunelveli Halwa is ready.