In a medium saucepan, combine the first 3 ingredients and cook 5 minutes over medium high heat until the sugar dissolves and is golden; stirring frequently.
Remove from heat; cool slightly.
Stir in milk and syrup; cook over medium-low heat, stirring with a wire whisk. Heat to 180 degrees or until tiny bubbles form around edge of pan, stirring frequently.
Do not boil.
Strain the milk mixture through a sieve; discard solids.