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As a general rule, synthetic oil will improve cold performance in manual transmissions because the viscosity does not change with temperature.
According to what I know synthetic oils are formulated to reduce this effect (viscosity/temperature) and widen the flowable temperature range, wich means it helps to keep and engine/tranny colder than mineral oils, but doesnt eliminate its friction at all, which in the case of transmissions is the main source of heat.
Heat cant be created (it's just energy). Fluid systems generally produce heat by converting mechanicall energy or fluid preassure energy
![](http://i266.photobucket.com/albums/ii247/jquesadar/viscosity-curve.gif)