A low-calorie, no laxation bulking system and a method for preparation of same is disclosed. Erithritol and at least one gum are combined to form a dry-blended mixture. The dry-blended mixture is added to water, forming a first mix, and the first mix is heated to a first temperature. A first liquid mixture comprising modified polydextrose is formed. The first liquid mixture is added to the first mix to form a second mix, and the second mix is heated to a second temperature. A second liquid mixture comprising at least one acid is added to the second mix, and the resultant solution is maintained in a predetermined temperature range. The resultant solution is then preferably stirred constantly and held in a kettle or mixing tank for panning or molding as desired.