In a bowl, crumble khoya and mix in flour and baking powder.
Add milk gradually and knead to form a smooth dough.
Divide the dough into small balls, ensuring they are smooth and without cracks.
Heat oil in a deep pan for frying.
Fry the balls on low heat until golden brown, turning occasionally.
In another pan, combine sugar and water to make the syrup.
Add cardamom powder and rose water to the syrup, then simmer for 5 minutes.
Once fried, remove the balls and drain excess oil.
Soak the fried gulab jamun in the warm syrup for at least 30 minutes.
Garnish with chopped nuts before serving.