Bulgur wheat (other spellings may apply) is made from pre-cooked cracked wheat grains that have been dried. It's a convenience food, which in theory could be rehydrated by soaking it in boiling water. I tried it once. I won't be trying it again.
Instead, boil it in lightly salted water for 12 minutes, and then drain it...just like cooking rice. Although it comes into its own as an ingredient in tabbouleh, you can also use it in place of rice to stuff vegetables.
Find it in the World foods aisle or wholefoods section of your supermarket, or from Turkish grocers.