Boil the milk add lemon juice immediately after one boil don't boil milk for a long time it will spoil the taste of rasgulla then milk will start splitting after the the whole milk splitted off the gas. Filter the the excess water from the splitted milk which looks like paneer. Now wash the milk in in plain running water then put the curdled milk in cotton cloth and tie it like how we make paneer after 30 minutes remove the Paneer and smash it hard using your hands make small balls.

Then in one vessel boil the sugar with equal quantity of water.Then add the Rasgulla in boiling sugar syrup.Boil for 10 mins.Then off the gas allow it to cool. If you want add illachi or rose water. But I prefer plain. Thanku.