Take a
wheat berry and break it into pieces (preferably with a steel
roller, but at home you can use a
blender or a
food mill)-- you've got cracked wheat.
Bulgur can be called cracked wheat, because it is indeed cracked, but the difference is this: bulgur has been pre-cooked (steamed) then dried before grinding, while cracked wheat is uncooked. You can use them interchangably in recipes, however, you'll have to allow more time for cracked wheat to cook.