Take a large mixing bowl. Add finely grated khoya/mawa + all purpose flour + Baking Soda to the bowl. First add 3 tbsp warm milk to it to make a dough. If required, add more milk, 1 tsp at a time to make a dough. Mix and knead the ingredients well to form a smooth dough.
Now divide the dough into small 28-30 equal portions. These portions should form 28-30 smooth balls measuring 1 inch in diameter. Roll smooth and firm small balls out of each portion and keep aside. Make sure that they have no cracks on the surface.
Take a heavy bottom pan or kadhai and put enough oil in it to deep fry the jamuns. Heat the oil on medium heat to deep fry. We do not want very hot oil for deep frying the jamuns or else they will burn as soon as dropped in oil.
How to make sure that oil is at the right temperature to fry the jamuns? It is a simple test. Drop a pinch of dough to the hot oil. It should sink to the bottom fast but should not come to the surface or top of the oil immediately. You can see bubbles around it. It should take time to come to the surface of the oil.
Fry 8-10 jamuns at a time. Be careful when flipping them or else these can break. It will take about 2 minutes for each lot to get done. Important thing to remember is - wait for 1 to 2 minutes before adding another lot of 8-10 jamuns, so that oil is at the right temperature to fry.
As soon as the jamuns are fried, take them out of the oil and add these to the prepared sugar syrup. Repeat with each lot.
Gulab Jamuns are ready. Let them sit in syrup for at least 1/2 hour before eating.
STORAGE - These can stay well at the room temperature for about 2 days in the syrup.