Though this is similar to undli or ammini kozhukattai payasam, that ammini kozhukattais are made using just rice flour, and the payasam is thick .

Urad Dal - 1 cup

Raw Rice - 1 cup

Coconut - 1 

Sugar - 3 cup

Cardamom powder - 1 tsp

Oil to fry

Soak Urad Dal and Rice for 3 to 4 hours separately. Add little salt to it and grind it to a fine batter. Extract coconut milk add cardamom powder to it and set it aside. 

Take the batter in a small shallow spoon and fry it in oil (the balls should be round enough). Remove from oil when it turns golden brown. Drain the oil and when warm add it to the coconut milk. 

Paal Paniyaaram is ready to serve.