Rinse wheat berries with warm water. In a saucepan, bring wheat berries, water and salt to a boil. Reduce the heat and simmer until tender, about two hours. Drain the cooked wheat in a sieve and rinse the excess gluten off with hot water. Leave it in the sieve for 30 minutes. If you want to make it ahead, leave them in the sieve overnight and skip the next step.
Line a large baking sheet with paper towels. Spread the wheat berries over towels and pat dry with more paper towels.
Using a food processor or a meat grinder grind the wheat, sugar, walnuts, nutmeg, and cinnamon until combined. Don’t over-process it; you want some texture, not a paste.
Whip the heavy cream and vanilla sugar in a bowl with an electric mixer until stiff peaks form. Serve pudding in small glass dishes topped with whipped cream.
NOTE: Dried fruit, rum, almonds, hazelnuts, orange zest, honey or maple syrup can be added for different flavors.