Take a frying pan and heat 3 tablespoons ghee in it. Pour in singhare ka atta (water chetnut flour), cook it over medium flame for around 5 minutes until it starts looking brown.While the flour is being cooked, boil 2 cups of water in a small deep-bottomed pan. Once boiled, pour this water into the pan containing the roasted flour and stir continuously to avoid lumps. Keep stirring.Now stir in sugar. Mix really well to dissolve the sugar completely and get an even flavour. Your singhare ka halwa is ready to eat. Just garnish it with dry fruits of your choice and serve hot.