01 - Cook macaroni in boiling water according to package directions. Drain thoroughly and set aside.
02 - In a medium saucepan, melt butter over medium heat. Whisk in flour and cook for 1 minute until bubbling. Slowly pour in the milk, whisking continuously until the mixture thickens, about 2 minutes.
03 - Stir in cheddar and mozzarella cheeses, Dijon mustard, garlic powder, salt, and black pepper. Mix until cheese is fully melted and sauce is smooth.
04 - Add cooked macaroni to the cheese sauce, tossing until evenly coated. Spread mixture onto a parchment-lined baking sheet. Refrigerate for at least 1 hour or until firm.
05 - Scoop heaping tablespoons of the chilled mixture and form into balls about 1¼ inches in diameter. Arrange on a tray and freeze for 30 minutes to set.
06 - Prepare three shallow bowls: one with flour, one with whisked eggs and 2 tablespoons milk, and one with panko breadcrumbs mixed with paprika and Italian herbs.
07 - Coat each ball first in flour, then dip in the egg mixture, and finally roll in seasoned panko breadcrumbs. Repeat for all remaining balls.
08 - Heat vegetable oil in a deep fryer or heavy saucepan to 350°F. Fry balls in batches for 2–3 minutes, turning to ensure even browning. Drain on paper towels using a slotted spoon.
09 - Present hot, accompanied by preferred dipping sauces.