Rinse the split yellow moong dal thoroughly, then soak it in water to cover by two inches, until the grains soften and swell.

Drain the soaked dal completely and grind it in a blender with just a splash of water, until it forms a thick, slightly coarse paste with no whole grains left.

Heat the ghee in a heavy-bottomed kadai over medium heat, until it melts and shimmers, then add the ground dal paste and mix well to coat it evenly.

Roast the dal paste on low-medium heat, stirring continuously and breaking up any lumps, until it turns rich golden brown, smells nutty, and ghee visibly separates at the edges.

In a separate small pan, warm the milk over low heat, until it is hot but not boiling.

Combine the sugar and water in a saucepan and bring to a boil over medium-high heat, stirring occasionally, until the sugar fully dissolves into a thin syrup.

Pour the warm milk into the roasted dal paste gradually, stirring continuously, and simmer, until the milk is fully absorbed and the mixture turns soft and creamy.

Pour in the hot sugar syrup and cook on medium heat, stirring frequently, until the halwa thickens, turns glossy, and begins to leave the sides of the pan.

Add the crumbled khoya and cardamom powder to the halwa, mixing well, until the khoya melts in completely and the mixture turns uniformly rich and glossy.

Stir in the saffron strands and half of the chopped almonds and pistachios, cooking briefly, until the saffron color streaks evenly through the halwa.

Turn off the heat and let the halwa rest briefly, so the ghee resurfaces and the texture sets, then garnish with the remaining almonds and pistachios before serving warm.