In a bowl, mix the dry ingredients (flour, powdered milk, cinnamon or nutmeg and sugar).
Pour in the lukewarm water and mix together into a smooth thick batter.
Cover the bowl with a kitchen towel and allow to rise for 1 hour.
Place a deep pan/pot over medium-high heat. Add oil and preheat to about 180 degrees celsius.
Scoop small amounts of the batter into the hot oil one at a time until the surface of the oil is full. You can scoop with a tablespoon, an ice-cream scoop to form round shapes or with your hands lifted carefully above the oil.
Fry on both sides ocassionally turning the puff-puff balls arounf for 3 minutes or until golden brown. You can use a spatula and a skewer for better control when turning the balls around.
Using a perforated spoon, remove the puff-puff balls from the hot oil. Place the balls into a metal strainer with paper towels underneath to soak up excess oil.
Repeat the last 3 steps until all the batter is fried into puff-puff.
Stack the puff-puff balls on a plate. You can serve hot as it is or proceed to make the syrup.
Make the hibiscus syrup
Put the water and dried hibiscus flowers in a pan and bring to a boil over medium-high heat.
Cook for 5 minutes or until the water is vibrantly red, then remove the hibiscus flowers
Add the sugar and cook until it forms large bubbles and the texture is thick and syrupy.
Remove from heat and pour the hot syrup over the stacked puff-puff balls. Enjoy.