In a mixing bowl, combine the flour and ghee. Rub the mixture between your palms until it resembles breadcrumbs. Gradually add water and knead into a smooth dough. Cover and let it rest for 30 minutes.

In a separate bowl, mix the khoya, powdered sugar, chopped nuts, and desiccated coconut to make the filling.

Divide the dough into small balls. Roll out each ball into a small circle.

Place a spoonful of the filling in the center of each circle. Moisten the edges with water and fold the circle in half to form a half-moon shape. Press the edges to seal using a fork or your fingers.

Heat oil in a deep pan for frying. Once hot, gently slide in the Gujiyas and fry until golden brown on both sides.

Remove the Gujiyas from the oil and drain on paper towels to remove excess oil.

Allow them to cool slightly before dusting with powdered sugar.