Crumble khoya and mix with flour and baking powder.
Add milk gradually until a smooth dough forms.
Divide the dough into small balls.
Heat oil in a pan over medium heat.
Fry the balls until golden brown on all sides.
In another pot, combine sugar and water to make syrup.
Add crushed cardamom and boil for 5 minutes.
Stir in rose water and remove from heat.
Soak the fried gulab jamun in warm syrup for at least 30 minutes.
Serve warm or at room temperature.