Either soak dal overnight and grind it fine in the morning or grind the dal to a very fine paste, adding a few drops of water at a time, after soaking for a few hours. The paste should be absolutely fine.
Heat ghee and fry dal till it becomes brown evenly.
Add the milk and let it cook till the milk evaporates.
Add crushed khoya in the dal and stir on a low fire till well blended. Remove.
Dissolve the sugar in 1 cup water, add saffron and bring it to one thread consistency. Put in the dal and stir briskly.
Serve the halwa with essence of any kind sprinkled over it.