Soak cashews in filtered water for 10 to 12 hours, then rinse and drain.

To make the milk: In a high-speed blender, combine the soaked cashews and water.

Blend until creamy.

Line a large sieve with a double thickness of cheesecloth and place over a bowl.

Pour the cashew mixture into the sieve and let drain.

Grab the corners of the cheesecloth, hold together securely, and squeeze the cheesecloth to extract all of the milk.

Reserve the pulp in the sieve for making the flour.

Transfer the milk to a covered container and refrigerate for up to 3 days.

To make the flour: Using an offset spatula, spread the pulp on a nonstick drying sheet on a dehydrator shelf.

Dehydrate at 105F for 24 hours, or until completely dry.

Transfer the dehydrated pulp to a food processor and grind to a silky flour.

Store in an airtight container in the refrigerator for up to 3 days.