Connecting Rough In To Subpanel and Main Panel

https://imgur.com/a/0qllLkB

I have a 26x26 detached garage that I'm running electrical to. There's a 2 in conduit and 1 in conduit run from the utility closet of the house to the garage.

I have a 200 amp main breaker and I'd like to put in a 125a 20 circuit 40 space panel but have it fused at 100 amp for future proofing in case i upgrade my main service. It's about 20 feet away so was thinking 1/0 AL wire.

The questions I have are about the routing to get the rough in to the subpanel and to the main panel.

I'd like to recess my subpanel. For the subpanel it seems like just getting a 45 elbow and then i'll be able to go straight up into the subpanel.

For the main panel hook up this where I'm more confused. There's an LB coming in from the outside. On the inside Im confused on if i would do another LB and then 45 into the stud wall with a sweeping elbow into the panel or maybe I need a enclosure/junction box in the stud wall? I feel like for the rough in to the utility closet they should have come in higher into the stud wall so that I could just gone to the main panel within the studs, but I might just be missing something because i'm not an electrician.