They are the whole kernels of spelt; they look very similar to wheat kernels. When cooked, spelt berries have a flavour vaguely reminiscent of nuts, in the same way that bulgur wheat does.
To cook, soak them in water for 1 hour, or even overnight is fine. Use 1 1/2 cups (8 oz / 250 ml) of water per 1 cup (6 oz / 180g) of berries. Then, bring them to the boil in a saucepan. Use the soaking water, plus a little more fresh water if needed to cover them. When they have reached a boil, lower to a simmer, cover, and cook until tender, about 45 minutes, then drain. You can use the cooked spelt in any recipe that calls for rice: salads, soups, stews, etc.
Generally, you will want to mix these with cooked rice or bulgur wheat, but some people like them alone. If you are going to try them on their own, try tossing in some olive oil, fresh herb and a bit of chopped garlic, and serve as you would rice or any grain side dish.
You can also grind the berries into flour, or sprout them.
1 cup (6 oz / 180g) spelt berries, uncooked = 2 1/2 cups cooked