Mix sugar and water in a pan. Boil and keep aside.
Heat ghee in kadai (wok).
Add the flour and roast till the flour become brownish. Keep stirring frequently.
Sprinkle in the raisins and incorporate them well into the mixture.
Now add the water sugar solution into the kadai slowly, stirring continuously.
Cook for a few minutes till the halwa leaves the sides of the kadai.
Garnish with chopped nuts and serve immediately.