Add ghee to a heavy-bottomed pan. Turn the heat to medium-low heat and allow the ghee to melt. Add wheat flour to the melted ghee.
Combine the flour and ghee. Mix until the mixture becomes crumbly.
Add another 2 tablespoons of ghee to the wheat flour.
After adding an extra 2 tablespoons of ghee, the flour mixture will become runny. That's the consistency we are looking at.
Keep stirring wheat flour until the color changes from light brown to a deep golden brown - for about 8-10 minutes.
Once the flour turns deep brown in color, turn the gas dial to the lowest setting. Gradually add the water, stirring continuously to prevent the halwa from turning lumpy. Be very careful, as the water will splash all over as it hits the warm halwa.
Increase the heat to the medium-low setting and simmer the halwa, stirring constantly until the water evaporates and the halwa starts to thickens. (Do not leave the halwa unattended at this point.)
Once the halwa thickens, take it off the heat. Do not cook the halwa for long. Cooking longer will result in dry halwa.
Serve hot.