In a recording from the interview, the witness, whose name is also suppressed, said the pair thought they would get rich from the robbery.
"They were discussing how much money they would get," he said.
"They were like, 'yeah, we're going to be rich'."
The witness said the younger boy boasted how easy the dairy would be to rob.
"They were discussing how they could do it, [how they could] smash the window and stuff like that," he said.
"[The younger boy] was saying how easy it would be; that the owner would be easy to rob.
"He said it might change their life."
The witness described how the boys took a metal pole they were going to use to "whack over the shopkeeper" to the dairy.
"[One boy] put the pole down his pants and wrapped a blanket around him. He took the pole out at the dairy and wrapped the blanket around it and went in."
After the robbery, the pair, who were covered in blood, ran back to the house they were staying at in Henderson, the witness said.
The witness initially told police he was not there but later admitted he had followed the boys to the dairy and back to the older defendant's home as they fled.
The teens, who were aged 12 and 13 at the time of Kumar's death, have pleaded not guilty to the charges.
Their lawyers say they lacked the "knowledge and intention" to commit the crimes. The trial is scheduled to last about a month.