1. Wash and soak red gram dal for 2 hours alongwith red chillies and cumin seeds.
2. Grind them to a smooth paste and now add sambar powder, little turmeric powder, little salt and keep it in idly plate and boil it for some 3 minutes if kept in oven and 10-12 minutes if kept in pressure cooker. Make them to small balls.
3. Heat oil in pan/kadai (Preferably sesame oil), splutter mustard seeds, cumin seeds, red chilly, curry leaves, garlic flakes, now fry onions, then tomatoes and tamarind paste (After removing dust particles).
4. Now add red chilly powder, coriander powder, turmeric powder and little salt. Let it boil for some 10 mintues.
5. Transfer the dal balls to this boiling kuzhambu.
6. Finally add coconut paste to this.
7. Paruppu urundai kuzhambu is delicious and ready to be served.

Courtesy: http://tamilveg.blogspot.com/