Heat milk with condensed milk..

Dissolve chocolate powder in little milk..

Add this to milk and stir continue for 10 min..

Remove from heat and add essence..

In a serving bowls add cupcakes (roughly crushed with hands)..

Now pour custard on it..

Let this set for half an hour..

Now beat cream and pour on top(thin layer)..

Dust some cocoa powder on top..

Serve chill..