Boil the milk and keep the dates soaked in the hot milk till the dates become soft. Allow it to cool.
Drain and grind the dates, sugar, elachi with little milk which was used for soaking in a mixer till it becomes a fine lump-free paste.
Heat a non-stick kadai. Add the entire ground mixture with the remaining milk in the kadai and stir continuously. Add ghee once the mixture starts thickening. Stir well.
The mixture will start darkening and leaving the sides of the pan and eventually become of semi-thick halwa consistency.
Fry 10 broken cashews in a tablespoon of ghee till they become golden brown colour. Spread the cashews over the halwa. Serve hot.