Whisk into the besan all the dry ingredients. Add water little by little and make a thick batter, that can be dropped by spoonfuls. Set aside for 15 minutes.
Heat oil for deep frying. Drop a little of the batter to check if it is hot enough - if the batter sizzles and pushes up, it is ready to fry. Drop spoonfuls and fry the sides till golden brown. Set aside on a kitchen towel to drain the oil. I made around 18 bhallas with this mixture.
Mix the salt into the warm water and soak the warm ballas. Keep for around 5 minutes. Squeeze out excess water and keep on a dish.
Whisk the yogurt with the sugar and salt. Pour on top of the bhallas.
Sprinkle all the other toppings over the yogurt. Serve immediately.