In a bowl take all purpose flour add salt and baking soda, mix these all together properly.
Add in ghee to the flour, now using your fingers mix the flour and ghee to form a coarse crumb texture
Add in the chilled yogurt to the above mixture, softly mix everything and knead to form a soft dough (do not knead too much). Cover the dough with a wet muslin cloth and leave for 30 minutes.
After 30 minutes, soften the dough one more time and divide the dough in equal portions of a large lemon size making a dent in the center to each ball, again cover the balls with wet muslin cloth for 10 more minutes.
Heat oil in a kadhai, add the balushahi balls 3-4 at a time on a medium flame (note that the flame should not be high or else the balushahi will not cook from inside). Fry these balushahi till they are light and golden brown in colour.
Now prepare the sugar syrup by adding sugar and water in a sauce pan and heat it in a high flame, once the syrup starts boiling add cardamom and lower the flame. Cook this till you get the syrup consistency of one thread.
Once the syrup is ready let it cool for 2-3 minutes ,now add the balushahi one by one and coat with syrup on both the sides.
Place the balushahi on a serving plate and garnish with chopped pistachios.
Let it cool for 15-20 minutes so that the sugar coating is little set and now the balushahi is ready to be eaten.