Hi.. Thanks for the query.. Dry cracked lips along with cracking of the corners indicates that you are suffering from Chapped lips leading to making them dry and flaky.. Whitish appearance is due to dryness and chapping.. It can occur commonly due to dehydration,malnourishment, allergic reaction causing dermatitis, fungal infection etc.. Many a times using steroid based creams also cause side effects similar to that you are facing. I would suggest you to start applying thick coat of petroleum jelly over the lips and do it frequently throughout the day.. It will help in locking moisture and prevent dryness by providing lubrication.. Beeswax containing lip balm is also helpful.. Avoid excess sun exposure or exposure to very dry and cold wind.. Avoid licking the lips as it further evaporates moisture from the lips.. You should drink plenty of water.. You should take multivitamin supplements.. Exfoliate your skin with a gentle scrub.. You can also apply Tacrolimus and Marigold containing ointments.. In case if there is no resolution in a week consult a Dermatologist and get evaluated and he can do a microscopic examination of the scrapings from the lips to check for infection and treatment can be done accordingly.. Hope this helps.. Regards.