The invention relates to a method for rolling a heat transfer element of two or three corrugations at the same time and is characterized in that the method comprises the following steps: firstly spiral-turning a pair of rollers for processing the heat transfer element into corrugated surfaces; turning ash-passing grooves in an even and equally-divided manner or turning the ash-passing grooves andflat treadle bar embedding grooves alternately; processing the ash-passing groove treadle bars and the flat treadle bars; carrying out heat treatment to the processed rollers, the ash-passing groove treadle bars and the flat treadle bars; obtaining the rollers with two or three corrugations, and assembling the rollers into a combined-type roller which allows the heat transfer element with two or three corrugations to be processed on the surface thereof in a one-step forming manner; and then controlling a shearing machine to trim the heat transfer element by an electric control box based on the required length in the design; and at last packing the heat transfer element into a heat transfer element packing frame. The method has the advantages that the energy consumption is effectively saved, the device vibration and the operation noise are reduced, and the continuous working time of the device is greatly prolonged.