Heat milk, oil, and sugar in a small saucepan, just until the sugar dissolves. Don't let it come to a boil. Take off the heat and cool.
When this mixture is just lukewarm, sprinkle over the yeast. Set aside for 5-10 minutes until the mixture is bubbly.
Whisk in the 2 and 1/4 cups of flour. Cover and place in a draft-free place for 1 hour or until the dough is doubled in size.
Mix in the extra 1/4 cup flour, baking powder, baking soda, and salt.
The dough is now ready for use immediately. You can refrigerate it for 30 minutes or up to 3 days.I like to refrigerate the dough overnight. Its easier to handle.
Preheat your oven to 200 C. Butter your 12-cup muffin tray liberally.
Sprinkle flour on your work surface and roll out the dough into a large rough rectangle. I like to keep the thickness around 1/8".
Brush liberally with butter. Mix the brown sugar and cinnamon powder in a bowl and sprinkle it evenly over the dough.
Starting with the long side of the rectangle, start rolling the dough tightly. Pinch the seam together and make sure the seam is facing down.
Cut into 12 slices, place cut side down on your greased muffin pan.
Let the rolls rise for another 15-20 minutes, until puffy.
Bake for 20-25 minutes until they are golden brown on top.
Let the rolls cool in the pan for 5 minutes, then carefully take them out and place on a cooling rack.
Pour the glaze over each roll, let it set for 5 minutes, and enjoy!
Glaze
Whisk the milk and icing sugar till thick and smooth.