The spelling of the word "ciulla" can be explained using IPA phonetic transcription. The /tʃ/ sound represents the "ch" sound, while the /j/ sound represents the "y" sound. The double "l" in Italian signifies a longer "L" sound, which is indicated by /lː/. The vowel "u" is pronounced as /u/, while "a" is pronounced as /a/. Therefore, the IPA phonetic transcription for "ciulla" is /tʃjulːa/.