Wash sabudana thoroughly in running water, then soak them in water for at least an hour or overnight to reduce cooking time. Drain any excess water and set the sabudana aside.

Heat ghee in a large, heavy-bottomed deep pan over low heat.

Add the Makhana and roast them for about 7-8 minutes until they become crispy and turn light golden brown. Remove the roasted makhana from the pan and set them aside. Coarsely grind a few roasted makhana and keep them aside.

In the same pan, pour in the milk and add the cardamom powder. Bring it to a boil, then reduce the heat to low-medium and let it simmer.

Add the soaked sabudana to the simmering milk, mix well and cook for 5-7 minutes over medium heat, stirring occasionally.

Add the roasted and ground makhana, and desiccated coconut to the simmering milk. Cook on low-medium heat, stirring constantly and scraping down the sides until the milk reduces and attains a slightly thick consistency. To check the consistency, the mixture should create a layer on the ladle. (Avoid reducing the milk too much, as the kheer will thicken as it cools).

Add the chopped nuts and cook for an additional 2-3 minutes, then turn off the heat.

Stir in the powdered jaggery until it completely dissolves. Let the kheer cool down to room temperature.

Garnish the kheer with additional nuts for an extra crunch.

Serve the kheer either warm or chilled.