Nameless Ghouls are from the lore and stage performances of the band Ghost, also known as Ghost B.C.
Very little actual canon lore exists about the Ghouls. There is early canon lore stating that they are reanimated corpses, but this has never been touched on in canon since, and the fandom seems to prefer to interpret them as more like demons.
The one piece of consistent and fully canon information about the Ghouls is that they are the musicians in the band Ghost who play in the studio as well as tour for the stage shows. Whether it's the same Ghouls on the actual albums as play at the shows is unknown, but it is known that the band's songs are always attributed to "a Ghoul writer", who we headcanon is one or a few Ghouls chosen by whoever is currently Papa Emeritus and whose lyrics therefore tend to reflect that Papa's viewpoints.
A semi-canonical detail is that Ghouls are associated with one of the five classical elements - Water, Earth, Air, Fire, or Quintessence - due to the band's former habit of wearing the relevant alchemical symbols on the stage costumes for the bassist, drummer, keyboardist, lead guitarist, and rhythm guitarist (respectively). A Ghoul who is aligned to multiple elements at once is called a "Multi-Ghoul", and while details about what "elemental transition" entails may vary, this is the term given by the fandom for when a Ghoul decides to change their element or add an element, usually done through magic in some way.