In a mixing bowl, combine 2 cups of warm milk with custard powder, whisking until smooth.

In a large saucepan, gently bring the remaining 1 cup of milk to a simmer over medium heat. Stir in sugar until dissolved.

Gradually pour the custard mixture into the simmering milk, whisking continuously. Cook on low heat for 5-7 minutes until thickened.

Remove the saucepan from heat and allow the custard to cool at room temperature.

Gently squeeze excess syrup from rasgullas and set them aside.

Once the custard has cooled, delicately fold the rasgullas into the mixture.

Transfer the custard-rasgulla mixture into a suitable container and cover it. Refrigerate for 1-2 hours.

Scoop the chilled Custard Rasgulla into dessert cups and garnish with reserved rasgullas, nuts, and rose petals.