Bring 1 cup water, butter and 1 tsp. granulated sugar to boil in medium saucepan.
Add flour; cook and stir 3 min. or until mixture forms ball. Spoon into large bowl. Beat in eggs, 1 at a time, with mixer until blended. Spoon into freezer-weight resealable plastic bag; cut 1 corner from bottom of bag. Use to squeeze dough into 17 (1-1/2-inch) mounds on baking sheet.
Bake 45 min., reducing oven temperature to 350F after 20 min. Turn oven off; open door slightly.
Let cream puffs stand in oven 15 min.
Remove from oven; cool completely.
Meanwhile, bring remaining granulated sugar and water to boil in medium saucepan on medium heat; cook on medium heat 8 min., stirring constantly.
Remove from heat.
Add dry gelatin mixes; stir 2 min. until completely dissolved.
Add evaporated milk, lemon zest and juice; mix well. Refrigerate 45 min. or until slightly thickened, stirring occasionally. Gently stir in COOL WHIP.
Cut cream puffs horizontally in half with serrated knife. Gently remove tops; remove and discard soft dough from centers. Spoon COOL WHIP mixture into bottom halves of cream puffs; replace tops. Arrange 15 cream puffs on platter to resemble Christmas tree shape.