Check out Sally Fallon’s article, Be Kind to Your Grains . It is very helpful in understanding why this is such an important process to do. But here is a quote that contains the most helpful part.
I am still learning about soaking grains. So far, I have learned why we soak grains, posted here.
What does soaking grains accomplish?
The soaking breaks down some of the hard-to-digest proteins, making assimilation much easier, and neutralizes phytic acid, which is an anti-nutrient that prevents absorption of minerals such as calcium, magnesium, iron, zinc, and copper.Because grains are seeds, they also contain enzyme inhibitors, which protect the seed from germinating until the conditions are proper for growth. If ingested, these inhibitors can prevent the body's enzymes from working properly, and digestion will be hindered. Soaking grains neutralizes these inhibitors and stimulates the production of beneficial enzymes and increases vitamin content, because the seed is being activated toward growth. This active, live seed is nutritionally superior to one that is "closed up".
How do you do it?
It’s quite simple. You can soak grains like rice, millet, quinoa, wheat, 12 to 24 hours at room temperature in some water with 1-2 tablespoons of whey, lemon juice, vinegar, buttermilk, yogurt, or kefir (this gives it an acidic medium which helps neutralize anti-nutrients). You can then rinse the grains to remove any acidic taste to them, and then cook in fresh water.
Or you can sprout your grains.
For baked goods, you can soak your flour in buttermilk, yogurt or kefir 12 to 24 hours and then add the rest of the ingredients right before baking. This makes the fluffiest whole wheat pancakes!