At first take milk powder, refined flour and baking powder in a large mixing bowl. Mix well and add 2.5 tbsp ghee/oil and again mix well to get a crumble mixture. Now add milk gradually as required. Start forming a soft dough and don't over knead the dough. Cover and keep aside for at least 15 minutes.

In the meanwhile, prepare the sugar syrup. For this heat Sugar and Water in a pan. Once it starts boiling, add cardamom powder. Mix well and let it boil until the sugar dissolves completely and syrup turns sticky. We don't need any string consistency.

Turn off the flame and add 2 small teaspoon lemon juice. Lemon juice is added to prevent sugar syrup from crystallizing. Cover and keep the sugar syrup aside.

After 15 minutes lightly mix and knead the dough. It is now time to prepare Gulab jamuns. Here I have given the shape of Heart. For this take a portion from the dough and make a round shape at first and now try to give it the shape of a heart.

Please make sure there are no cracks in the gulab jamun otherwise they will break while frying. Prepare all the gulab jamun likewise.
Now it is frying time. Heat a pan or kadhai and put ghee/oil in it. Keep the flame medium and add gulab jamuns. Now deep fry all the gulab jamuns.

Stir continuously and put the flame low. Let them turn into golden brown colour. Drain off and transfer these gulab jamuns into the hot sugar syrup. Now cover and rest for 3 hours at least or till the time Gulab jamuns absorb the sugar syrup. They will get double the size later after soaking syrup.

Now Enjoy as per your wish, with hot syrup or thanda thanda cool or with Vanilla Ice cream.