In a small bowl, combine the granulated sugar, dry milk powder, and xanthan gum. Stir well to ensure they are evenly mixed.
In a medium pot, pour the light corn syrup and stir in the whole milk. Then, add the sugar mixture from step 1. Immediately whisk vigorously until the mixture is smooth and well combined.
Set the pot over medium heat and cook the mixture, stirring often. Adjust the heat if necessary to prevent it from simmering. Cook until the sugar has completely dissolved, which should take about 3 minutes.
Remove the pot from the heat source.
Add the heavy cream to the mixture and whisk thoroughly until everything is fully combined.
Transfer the ice cream base mixture to an airtight container.
Refrigerate the mixture until it is well chilled. For the best texture and flavor, it is recommended to refrigerate for at least 6 hours. For even better results, refrigerate the base for 24 hours. If the base separates during the resting time, stir it back together.
The ice cream base can be stored in the fridge for up to 1 week or in the freezer for up to 3 months. If you store it in the freezer, make sure to fully thaw the frozen base before using it.