Take khoya and sugar in a thick pan and heat over medium heat with continous stirring till it start to leave the sides, about 5 minutes. Add cardamom powder.
Transfer to a plate and let it cool so that it is comfortable to touch. Add milk powder and kned well to make it a dough. Divide the dough into smaller balls and roll each to form a long cylindrical (tube) of diameter 1 cm.
Carefully stick the silver foil all round each of the tubes. (optional)
Cut each roll into smaller rolls of 2cm size. Stote in an air-tight container.