In a small bowl, mix warm milk with custard powder until smooth.

Bring the remaining milk to a gentle simmer in a saucepan. Add sugar, stirring constantly until fully dissolved.

Gradually pour the custard mixture into the simmering milk while stirring continuously.

Cook over low heat, stirring gently, until the custard thickens enough to coat the back of a spatula—about 5-7 minutes.

Gently squeeze each rasgulla to release excess syrup. Reserve 8-10 for garnishing, then mix the squeezed rasgullas into the cooled custard.

Place the bowl in the refrigerator and chill for 1-2 hours.

Spoon the custard rasgullas into individual dessert cups, topping them with the reserved rasgullas, nuts, and a sprinkle of dried rose petals.

Optionally, consider adding a hint of cardamom to the custard for warmth.