We dry it out, burn it, and measure the energy we collect from burning.
The device used to do this is called a calorimeter. A very simple way to make one is to simply burn the food under a known mass of water, and measure the temperature chance of the water.
1 calorie is the amount of energy it takes to change the temperature of 1 gram of water by 1°C
Calories used for nutrition are actually kilocalories, so keep that in mind in your calculations
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