Ingredients
Urad dal - 1 cup
Raw Rice - 1 cup
Salt - 1 tsp
Oil - for frying the panniyarams
 
For Soaking
Milk - 1 cup or as needed ( You can also use diluted coconut milk instead)
Sugar - as needed to sweeten the milk. 
Cardomom - a pinch

Method:

1. Soak the rice and dal for atleast 1 hour.
2. Gind it to a very fine paste with salt. There should not be any coarse particles of rice in the batter.
3. Heat oil in a kadai for frying the paniyarams.
4. Drop small amount of batter in medium hot oil and fry till it turns golden brown. The batter will form round balls.
5. In the meantime, add cardomom and sugar to the milk. Make the milk a little extra sweet as it has to flavour the paniyarams.
6. Drop the fried paniyaram balls to the sweetened milk and let it soak for 5 minutes.
7. Serve as a snack or tiffen.