A noun for “drinking-vessel” in The Etymologies of the 1930s derived from ᴹ✶sukmā under the root ᴹ√SUK “drink” (Ety/SUK).
Neo-Quenya: For purposes of Neo-Quenya, I’d stick to later Q. yulma “cup, drinking vessel” to avoid dealing with changes to the phonetic rules whereby km > gm > ngw that Tolkien made in the 1950s.
A noun for “brand” in The Etymologies of the 1930s derived from the root ᴹ√YUL “smoulder” (Ety/YUL; EtyAC/YUL). It conflicts with the later word Q. yulma “cup”.