In a bowl, mix the milk powder, flour and baking soda.
Add the butter and mix well.
Add milk to make soft dough. The dough will be sticky. The milk powder will absorb the extra milk.
If the dough is dry, add more milk to make it soft. Let the dough sit for a few minutes.
Grease your palms with butter and knead the dough.
Divide the dough into about ten equal parts and roll them into round balls.
Heat at least one inch of oil in a frying pan over medium heat. To test, place a small piece of dough into the oil; the oil should sizzle and the dough should take a minute to rise. If the dough rises faster, the oil is too hot; if oil does not sizzle, it is not hot enough.
Place the gulab jamuns in the frying pan. Do not crowd them, as the gulab jamuns will expand to about double their original volume.
Fry the gulab jamuns on medium heat for about seven minutes, rolling them around for even browning until dark brown.
Let the gulab jamuns cool a few minutes before placing into the hot (not boiling) syrup.
Let the gulab jamuns sit in the syrup for at least 20 minutes prior to serving.