You need to follow the below steps:

Step 1: First of all, log in to the cPanel account and then you need to hit the MX Entry icon.
Step 2: If you want that your email can be handled by another server, then you need to set up MX entry. Beneficial when you require to set up a backup email server.
Step 3: To do this you have to enter a priority number for the MX entry. First, try the lower and then move to the higher priority numbers.
Step 4: Enter the new MX entry and then the destination. Once finished with this, click on the Add New Record button. 

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