In a small saucepan, bring the water and sugar to the boil, stirring until the sugar has dissolved.
Add the rolled oats to the syrup and gently simmer for 5 minutes. Strain the oats through a sieve and leave to drain over a bowl for 5 minutes.
Evenly spread the drained oats in a thin layer on a silicone baking mat and lightly sprinkle with salt.
Coarsely grind the oats using a mortar and pestle. Store in an airtight container until needed.
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