Heat milk in a saucepan.
In a glass add custard powder and 2 tbsp of warm milk from the saucepan.
Mix well. Be careful not to form lumps.
Add this mixture to the warm milk and whisk.
Add sugar and cook till the mixture becomes thick custard like consistency.
Take 2 tablespoon of prepared custard and cocoa powder in a jar and mix well.
Add the remaining custard to the cocoa mixture. Give it a good mix. Do the process when the custard is still hot.
Add Khoya or dry milk and mix. I use homemade khoya you can use store bought khoya.
When the mixture cools down add the chocolate chips or chopped chocolate.
Mix lightly.
Arrange 2 Matkas or earthen pot of small size.
Pour the mixture to the Matka or pots.
Seal the matkas or pots with cling film or any wrapper.
Keep in the freezer for at least 4 hours or till completely set.
When kulfi sets completely take out from freezer, garnish with some grated chocolate or cocoa powder .
Rich and creamy chocolate matka kulfi is ready to serve.