First of all, let's prepare Sugar syrup for Gulab jamuns. Take a big wide Pan and add sugar into it. Now add 2 cups of water and put the pan on heat. Bring it to boil. Let it cook for 5 more minutes and switch off the flame.
Now add saffron strands and cardamom powder to the syrup and stir. Keep this syrup aside.
Now take khoya/Dried evaporated milk in a bowl and mash it very well so that there should be no lumps. Add All purpose flour/maida, baking powder to the mashed khoya and mix well.
Add milk and gather together to form a soft dough. Don't knead much, just gently mix and gather.
Now divide the dough into equal parts, I got 15 from my dough. You can divide as per your choice for the size of balls. Now with the help of your palms, make smooth balls. You can add bit of oil on your palms to get that smooth texture to the gulab jamun balls.
Take oil in a Pan / Kadhai, and keep it on medium heat. Once the oil is warm enough to fry the balls, maintain the heat to low. Now add 4-5 balls to the oil and fry them gently till they are golden brown. Remember not to increase the heat otherwise the balls would be brown from outside without being properly cooked from inside.
Once the ball is fried to golden, take them out and immerse in warm sugar syrup. Fry rest of the balls and put them in syrup similarly. Let these gulab jamuns stay in syrup for 2-3 hours so that they can absorb syrup completely to the core of gulab jamun.
Serve these gulab jamuns warm (or cold if that's how you like it). Best served hot with vanilla ice-cream.