Wash Cocunut and Grate to tiny slices.

Briefly fry coconut in a pan to remove moisture (Don't fry with oil, just coconut slices)

Put Sugar in a separate cup or bowl and add little warm water (Be very careful not to put too much water) to dissolve the sugar, stir and keep aside.

Mix the mixture with a spatula until a hard dough is formed (if dough is too soft it means the water is too much so you'll need to add more milk powder to harden it)

Cut Mixture to small round balls.