Sugar Syrup Preparation:
Mix the sugar and water in a thick bottomed pan and heat this mixture on a medium flame. Once the sugar has dissolved completely, add cardamom powder and bring to a boil stirring often.

The syrup will gradually thicken, after a few minutes of boiling, test the syrup for one thread consistency. One thread consistency is the desired state for the sugar syrup. Pass the sugar syrup through a fine sieve to remove any impurities.

Transfer the sugar syrup into a pan and mix in the saffron and rose water. Keep aside to cool down.

Sieve milk powder, plain flour, baking soda and salt into a mixing bowl.

Mix in yoghurt or milk and ghee or Oil and knead lightly make a soft sticky dough. If you find that the mixture is too dry and crumbly, just add little yoghurt or milk about half tsp at a time until you get a sticky soft dough.

Arrange the balls on a plate and cover it with a kitchen towel to prevent from drying out.
Heat Oil in a pan on a medium flame and then reduce the flame to low. Test whether the Oil is hot enough by dropping one ball into the Oil.

Gently drop 3-4 dough balls into the Oil and gently stir them with a perforated spoon so that they evenly brown on all sides. Once they turn golden brown, remove them from oil and drop them into the prepared sugar syrup.

Similarly, prepare all the Gulab Jamuns and let them rest in the sugar syrup for at least 1 to 2 hours before serving, so that they absorb the sugar syrup well and become soft.