Assemble: all the ingredients.
Transfer lentils to a heavy bottomed pan and dry roast them on a medium-low flame.
Roast until they are light brown in color.
Keep stirring.. when done, set them side.
In the same pan, add rest of the ingredients (except hing, haldi, and coconut) and dry roast them. Roast until light brown in color. Be careful not to burn the spices or they'll become bitter.
Allow it to cool down completely. Add the roasted spices to a mixer/grinder/food processor and....
Grind it to a powdered form - very fine. Prepares 1 - 12 oz jar - Appx. 340 grams of Dry Sambar masala (1 and 3/4 cup).
Store it in an airtight container and use as required.