Malt is commonly used for the brewing of beer. Actually, the flavor and taste of beer primarily come from the malt that is used to produce it. Special malts produced through controlled heating are also used to enhance the beerâs color.ny type of cereal can be turned into malt, but barley is the most commonly used one. Grains such as rice, rye, corn, and wheat are rarely used to produce malt. The malting process is performed by soaking the grains in water and then drying it with hot air to allow them to germinate.