Window Casing / Sill on top of plasterboard or remove?

All the windows in my house are like this - plasterboard / gyprock around the window. Some of the boards have cracks and ants are even getting in through the gaps.
I want to add wood casings and window sills to each window, so should I remove the plasterboard around each window to reveal the framing and build on that, or just add casings / sills on top of the plasterboard? I also want to make sure that moisture from the metal frame isn't an issue in the long run for this project. Any advice would be fantastic.

https://preview.redd.it/51b54kb7knu91.png?width=1000&format=png&auto=webp&s=6ed2f2faec1920013b467c8f1149d0e0d3c64494