Soak wheat overnight; drain and grind into coarse paste.
In a big pot, mix ground wheat with 10 cups of water, and boil.
Stir continuously to prevent lumps; simmer for hours until thick.
Mix flour with water in a bowl for a smooth paste.
Gradually add flour paste to the wheat mixture; stir constantly.
Add sugar; stir until a thick consistency is reached.
Heat vegetable oil in a pan; add to the wheat mixture.
Stir in raisins, nuts, and cinnamon; cook until glossy.
Cool Sumalak before serving.