Soak the Samba wheat in sufficient amount of water for 12 hrs.
Grind the wheat for 5 Minutes with some water and extract the wheat milk and Strain through a large strainer.
Grind the remaining wheat with fresh water again and filter with large Strainer.
Let the Wheat Milk ferment for 12 Hrs.
In a heavy bottomed vessel, heat 3 tbsp of ghee and add 1/2 cup sugar and stir until golden brown. This step is to get the exact colour of tirunelveli halwa.
After Getting dark brown colour add 4 cups of sugar and 3 cups of fermented wheat milk and keep stirring. Some lumps which are formed will be dissolved when you keep on stirring.
Add 1 cup ghee in half way and keep stirring. Finally add unroasted Cashew nuts and keep stirring.
Check for ball consistency after half an hour of stirring and it is done when the ghee starts oozes out.
After the halwa cools down transfer it and garnish with cashews
