In a small bowl, combine warm milk and custard powder, stirring until smooth. Let sit for 5 minutes.

Pour 2 cups of milk into a saucepan and heat until simmering. Add sugar, stirring until dissolved.

Gradually pour the custard mixture into the simmering milk, stirring continuously for 5-7 minutes until thickened.

Remove from heat and let the custard cool for 15-20 minutes.

Gently squeeze excess syrup from mini Rasgullas, reserving some for flavor.

Fold the Rasgullas into the cooled custard, ensuring they are well-coated.

Transfer to a serving bowl, cover with plastic wrap, and refrigerate for 1-2 hours.

Serve topped with reserved Rasgullas, nuts, and dried rose petals.