If you are using 3inch trunking, cut trunking and leave the back on,dont cut off, on the front of the cut measure 1.5inches either side, mark and only cut off small flange sections, then fold trunking together untill small flange sections meet, drill and bolt other flange sections that have gone into each other.
this will give you 45degrees, then measure the distance for your set, if its 100mm put a straight edge on the small flange side of the trunking and measure 100mm at right angles from your straight edge up to your trunking on the 45degree set, this will be where you need to set back, mark and measure 1.5inches to the right of your original mark, and mark around trunking this is where you need to cut, leaving small flanges on, do not cut off,
from your cut measure 1.5inches to your right so you will have marks 1.5inches either side of your cut, cut out these areas on the back of the trunking, and again fold trunking together drill and bolt.
you should have a 100mm dog leg, measure the distance you need to dog back in and repeat the proceedure in reverse.
if you use 50mm trunking, 25mm either side will give you 45Deg, if you cut 50mm either side it will give you 90Deg best of luck, ive done hundreds of these its quite easy once you have done one.