Sift besan and Cocoa powder in a wide mouth bowl. Keep it aside.
Next sift the confectioners sugar in a separate bowl. Keep it aside.
Measure and keep the ghee ready.
Place a heavy bottom pan on a low flame. Add the besan and cocoa mixture.
Roast the besan and cocoa mixture for 5-6 minutes stirring continuously. You will notice that it has become easier to move the spatula in the pot than you first started.
At 5-6 minute mark, add ghee. You will be able to smell the nuttiness of besan and bitter sweet notes from the cocoa powder.
You will notice, the mixture becoming lumpy, keep stiring it. Don't worry this is how it is supposed to look.
Around 8-9 minutes in the roasting, you will notice that the mixture is loosening up as the besan roasts.
Please don't stop stirring. Roasting the besan continuously is very important, or your besan might burn.
By 20 mins, your besan will loosen up to a smooth consistency.
We have roasted the besan long enough for it to be cooked thouroughly, and bring the nutty flavor. At this point, I bet your kitchen is smelling absolutely amazing, with the nutty and bitter sweet aroma from besan and cocoa powder.
Turn off the stove. Mix it well. Take the mixture out in a heat proof bowl.