Take a large bowl and mix flour, dry milk powder, ghee and baking soda. Mix the mixture well with both the hands. Now mix the milk and make dough out of mixture. Knead the mixture for 5 minutes. Roll the dough into small balls (make sure you make small balls because after soaking in sugar syrup they will increase in size). For making sugar syrup, mix the brown sugar with 3 cups of water. Heat it in a saucepan for half hour in medium heat. Fry the small balls in oil till they turn brown. Fry all the balls.
Heat the sugar syrup once again. Add cardamom to the syrup. As syrup starts boiling, add the balls in it and heat it at simmer for 12-15 minutes. Turn off the heat once balls absorb sugar syrup. Remove the balls from the syrup. Add essence in the syrup and stir it to mix it well. While serving, pour the mixture over the balls. Serve it hot or cold whichever way you like.