Heat a pan on medium-low flame, and add desiccated coconut and almond flour. Roast for 3-4 minutes on low heat until you get a nutty aroma.
Add the condensed milk and mix it well with the almond and coconut mixture. Let it cook for 2-3 minutes while stirring continuously until it comes together.
Now add the cardamom powder and mix again. The mixture should be thick such that you can roll in your hands.
Take the pan off the flame and let the mixture cool for 3-4 minutes. We want the mixture to be warm at a temperature you can take in your hand.
Grease your hands with ghee or oil. Take a small amount of mixture in your hands and roll it like a ball using both hands. Roll the ball over the desiccated coconut kept aside for rolling.
Keep them at room temperature for about an hour and enjoy!