Abstract: A frozen nutritional food product and method for oral delivery of nutrients, medicinal substances and other active ingredients via absorption through the oral mucosa for systemic effect. The frozen product includes at least one active ingredient, at least one flavoring agent, preservatives, food coloring, and a balance of water as a delivery liquid. The water is subjected to a magnetic treatment process and an ozonation process to enhance delivery of the active ingredients. More particularly, a first portion of the water is magnetized to neutralize the pH, increase oxygenation, and to improve the solubility of the ingredients mixed with the water. The remaining portion of the water is sterilized by ozonation, causing oxidation of undesirable metallic ions, odor and taste producing agents, and a wide variety of organics. Ozonation further increases the dissolved oxygen content of the water.