01 - Cook elbow macaroni in salted boiling water until al dente. Drain thoroughly and set aside.
02 - In a saucepan, melt butter over medium heat. Whisk in flour and cook for 1 minute, stirring constantly.
03 - Gradually whisk in milk while stirring continuously. Cook until sauce thickens, approximately 2 to 3 minutes.
04 - Remove from heat. Stir in sharp cheddar cheese, mozzarella cheese, garlic powder, onion powder, salt, and black pepper until fully incorporated and smooth.
05 - Combine cheese sauce with cooked macaroni. Spread mixture evenly in a baking dish. Allow to cool to room temperature, then cover and refrigerate for minimum 2 hours until firm.
06 - Scoop chilled mac and cheese mixture using a measuring spoon (approximately 2 tablespoons per portion) and roll gently between palms to form uniform balls.
07 - Arrange three shallow bowls in sequence: first bowl contains all-purpose flour, second bowl contains beaten eggs mixed with 2 tablespoons milk, third bowl contains panko breadcrumbs combined with smoked paprika.
08 - Coat each ball by rolling in flour, dipping in egg mixture, then coating thoroughly in seasoned panko breadcrumbs. Place breaded balls on a lined tray.
09 - Heat vegetable oil in a deep fryer or heavy-bottomed pot to 350 degrees Fahrenheit.
10 - Working in batches to avoid overcrowding, fry mac and cheese balls for 2 to 3 minutes, turning occasionally until golden brown on all sides. Transfer to paper towel-lined plate using a slotted spoon.
11 - Serve warm immediately with preferred dipping sauce options including ranch, marinara, or spicy aioli.