In a large bowl, combine the milk powder, all-purpose flour, baking powder, baking soda, and ghee.
Slowly add the milk and knead into a soft, smooth dough. Do not over-knead; just combine until it forms a dough.
Cover the dough and let it rest for 10 minutes.
Meanwhile, prepare the sugar syrup: boil the water with the sugar, then add rose water, cardamom, and lemon juice. Simmer for 5 minutes and keep warm.
Shape the dough into small balls, ensuring there are no cracks on their surface.
Heat the oil to approximately 320°F (160°C) and fry the balls over low heat, turning them continuously to ensure even browning.
When the gulab jamuns are golden brown and soft, remove them with a slotted spoon and immediately place them in the warm sugar syrup.
Let them soak in the syrup for at least 1 hour to fully absorb the sweet flavors.
Serve warm or cold, garnished with pistachios or almonds.
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