Soak 1 cup sugar in water just enough to immerse (not more than ½ cup). Keep it aside for 30 minutes to 1 hour till sugar dissolve completely. Stir it once in a while to make the process faster.
Whilst, Soak wooden figurine moulds in water for 10-15 minutes, wipe it with a clean dry cloth and close the moulds .Tighten it using a rubber band and keep it ready for final step.
Once sugar is dissolved, take a thick bottom pan and heat the sugar syrup.
When it starts to boil add a part of milk (divide milk into 3 parts) once it starts to froth, filter the sugar syrup with the help of a muslin cloth. Clean the muslin cloth (after each filtration) and keep it ready for the next step.
Add back the filtered sugar syrup into the same thick bottom pan and continue to boil. Again repeat the above process of adding milk and then filter. After doing filtering process for 2 times, now again repeat the process of adding milk, followed by curds once it curdles again filter it
Once you complete 3 times filtering of sugar syrup finally add lemon juice to it.
Take a another thick bottom pan (if using the same pan ,clean it with water so that you don't have any residue of sugar syrup.) ,finally add the filtered sugar syrup and allow it to boil ,keep it on a low heat and keep stirring once in between.
After a while sugar syrup starts to froth keep stirring .It finally reaches to a consistency where it becomes very frothy and looks cloudy.
At this point it becomes bit difficult/heavy to stir as it would have become little thick but still has pouring consistency. At this stage all you can see is just the cloudy froth and it should not at all be runny (This is a very important step, you should remove the syrup in proper consistency or else you'll not be able to get sugar figurines out of the mould.)
Place the prepared moulds vertically on a plate and pour the frothy sugar syrup into the moulds as shown in picture. You can clean the excess spilled sugar syrup using knife/spoon.
After 5 minutes you can remove the moulds and you'll get these snow white sugar figurines ready.
Serve these sugar figurines to your family and friends on Makar Sankranti day along with Ellu Bella / Til-Gur.