Step 1: Preheat oven to 200C/180C fan forced.
Step 2: Line 2 oven trays with baking paper.
Step 3: Cut each pastry sheet into 12 rectangles and place on prepared trays and top with baking paper and then place another tray on top of each to weigh pastry down and bake for 12 minutes or until golden brown and crisp and then transfer to wire racks to cool.
Step 4: Meanwhile combine sugar, custard powder and cornflour in a saucepan and add a little milk, stirring to a smooth paste and gradually stir in remaining milk.
Step 5: Cook and stir over moderate heat for 4 minutes or until mixture boils and thickens and then stir in butter and extract and let cool.
Step 6: Once cooled whisk cream into custard.
Step 7: Combine sugar, cocoa powder, butter and enough water in a small bowl to make a smooth spreadable paste.
Step 8: Using a small palette knife, spread chocolate icing over 12 cooled pastry wafers and allow to set.
Step 9: Spoon custard into a piping bag fitted with a 2cm plain nozzle and pipe custard onto remaining waters.
Step 10: Stack 2 layers together and then top each with a waver with chocolate icing.
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