Begin by boiling a large pot of salted water over medium-high heat. Add the elbow macaroni and cook until al dente, typically around 7-8 minutes. Drain and set aside.

In a medium saucepan, melt 4 tablespoons of butter over medium heat, stirring occasionally. Whisk in 4 tablespoons of all-purpose flour, cooking for about 1-2 minutes until golden.

Gradually pour in 2 cups of milk while whisking to avoid lumps. Cook for 5-7 minutes until it thickens to a creamy consistency.

Season the sauce with salt, black pepper, and nutmeg. Stir gently until evenly distributed.

Lower the heat to medium-low, whisk in 2 cups of shredded cheddar cheese and 1 cup of shredded Gruyere cheese until melted and smooth.

Add the cooked macaroni to the cheese sauce, folding gently. Transfer to a greased baking dish for cooling.

Let the macaroni and cheese mixture cool to room temperature, then refrigerate for at least 2-3 hours, or overnight.

Prepare your coating station with three shallow dishes: one with flour, another with beaten eggs, and the last with panko breadcrumbs mixed with garlic powder, paprika, and cayenne pepper.

After chilling, cut the mixture into desired shapes—squares, rectangles, or rounds.

Dredge each piece in flour, then dip in beaten eggs, and finally coat with the panko mixture.

Heat vegetable oil to 350°F (175°C). Fry the coated bites in batches for about 2-3 minutes on each side until golden brown.

Remove the fried bites and place them on a paper towel-lined plate to absorb excess oil. Serve warm with a dipping sauce.