In a pot heat the milk and bring it to a boil. Remove from heat and set aside. To the milk add the citric acid or lemon juice (which ever you are using.) Slowly and gently stir continuously until white curd forms on the surface and separates from whey. When straining this milk, the curd that is obtained is called "chenna". Wash the chenna well under cold running water and twist the cloth that was used for straining to extract water.
Knead the chenna to make a smooth dough. Add the refined flour and knead some more.
Make small balls of equal sizes (about 6-7) out of the dough and set aside.
Now to make the sugar syrup: Mix together the sugar and water in a saucepan and bring it to a boil. Add the chenna balls to the syrup and cook for 15 minutes with the lid partially covered. While cooking the chenna dumplings they will puff up.
Let the rasgullay cool a little at room temperature then add the rose essence. Finally refrigerate and chill before serving.