Soak the wheat overnight or at least 8 hours.
Drain the soaked water and grind it with 1 cup water smoothly. Filter it in a metal strainer.
Again grind it with another 1 cup of water and extract the milk.
Collect the milk in a large bowl, keep it aside for 3 hours and then drain the excess water from it.
In a heavy non stick pan, add 1 cup sugar + 2 tbsp water to it. Heating it in a medium flame, sugar starts to melt, dry and again it melts to change the colour. In this stage you put the flame on very low.
Be careful the sugar doesn't get burnt otherwise the halwa will be bitter in taste. The sugar syrup changes to a golden colour, add 2 cups water. Stir well until the caramelized sugar gets dissolved.
Add remaining sugar and mix it until it dissolves. Boil it until it reaches 1 string consistency.
That means if you touch the sugar syrup between your thumb and forefinger it should form 1 string, without breaking.
Immediately pour the wheat milk and mix it well without any lumps. Keep mixing and mixing as this is the important part for the halwa.
Now add the ghee slowly and mix it well. Here the patience is very important. At one stage ghee will not be absorbed any more.
Keep stirring until the halwa sticks to your ladle and whole halwa will start to change the colour.
Spread it in a greased plate, let it cool down and serve.