1.  Login to whm panel using the url>> http://domainname or ip/whm

2. Under Account Functions >> Select create new accounts >> enter the details and create it

3. Under Reseller >>Select Reseller Center >> As shown in the below image select the domain name for which you need to give reseller control and click ok

Provide the below url to reseller to access there control panel

Reseller control panel url >> http://domainname or ip/whm

cpanel control panel url>> http://domainname or ip/cpanel

User name and password >> which you gave when to create this account

4.  Under Reseller >> Select Reseller Center >> Select Edit reseller privileges and name servers

5.  As per the screen shots attached below select the second option and enter the space and bandwidth allocations

6. And below select the options which you are going to provide to your reseller and save it.