1. Clean the wheat berries, removing any small stones, and rinse them well. Place the wheat in a bowl and cover it completely with plenty of water. Let it soak for 12 hours. Drain the wheat, put it in a pot, and add plenty of water to cover it. Bring to a boil, then lower the heat. Boil for 3 hours. When done, drain it well and spread it out on a cloth to dry. Rinse it with clean water and spread it on a cloth again, cover it, and let the wheat dry for at least 12 hours.
2. On the day you prepare the Koliva, place the wheat in a bowl. In a frying pan, toast the flour well. Add it to the bowl with the wheat. Toast the sesame seeds, almonds, and walnuts in sequence. As soon as they are toasted, add them one by one to the wheat. Add the sugar and raisins and mix everything together.
3. Spread the mixture onto a large platter or tray and cover it with a glaze made from powdered sugar and water. If you wish, decorate with silver dragées (pearls) or almonds.