Take 1 cup wheat flour, 1 cup ghee, 1 cup jaggery, and 2 cups water. Keep them aside.
In a pan, add 1 tbsp ghee (from the measured 1 cup). Add 2 tbsp cashews and 2 tbsp almonds. Roast on a low flame until slightly golden, then remove onto a plate.
Gradually add the remaining ghee to the pan and add 1 cup wheat flour. Roast the flour on a low flame until it turns biscuit-golden brown and becomes aromatic.
In another pan, heat 2 cups of water.
Add the hot water to the roasted wheat flour and mix well. The water will be absorbed quickly, and ghee will start releasing from the sides.
Add 1 cup jaggery and stir until the jaggery completely dissolves.
Add the remaining ghee along the sides and continue roasting the sheera on a low flame until it releases ghee and leaves the sides of the pan.
Finally, add the roasted dry fruits and ½ tsp cardamom powder. Mix well.
Wheat flour sheera is ready. Serve warm or store in an airtight container.