Prepare syrup by boiling water and sugar till slightly sticky. Keep aside.
Sift dry ingredients together.
Rub butter or ghee till it resembles breadcrumbs.
Add condensed Milk and Mix into a soft dough.
Roll between the palms to form finger size.
Heat oil for deep frying.
Do not let oil to be too hot.
Fry until light in colour. Goolab Jumbo must crack a little.
Drain oil and put immediately into syrup.
Allow to cool.
Store in airtight containers.