Bring khoya to room temperature if its frozen.
Crumble it with your hands and measure it.
Take khoya, maida and cooking soda in a mixing bowl. Mix well.
Slowly add water (add carefully as less is needed) and make a smooth dough without any cracks. No need to knead hard, just gather with your hands so that it forms a smooth dough without lumps.
Keep aside for 5 mins and make equal sized balls. I made 27 out of it as I made it small. The balls should be smooth outside, but do not roll so tightly applying pressure. Just roll softly but until smooth.
Meanwhile prepare the sugar syrup with water, sugar, powdered elachi and saffron, bring to boil and boil for 8 minutes to 10 minutes in medium flame.
In between you can fry the rolled jamuns. Bring oil hot, not smoking hot, but hot enough to fry the jamuns.
Keep in low flame and add the jamuns and keep rolling the jamuns gently with the use of the ladle inside the oil so that it gets evenly cooked and fried to deep golden brown in colour.
Fry only few at a time, dont dump the jamuns so many in oil.
Drain in kitchen towel and immediately add it to hot syrup.
Let it get soaked well. Add essence lastly if desired.