Bring a large pot of salted water to a boil and add your macaroni. Cook it until just tender, then drain and rinse with cold water. This keeps the noodles from getting mushy once they are mixed into the cheese sauce later.
Melt the butter in a saucepan and whisk in the flour to form a roux. Slowly pour in the milk while whisking, then season with salt, pepper, garlic powder, cayenne, and nutmeg. Let it simmer until it starts to thicken slightly.
Remove the sauce from the heat and stir in the shredded cheese until fully melted. Fold in the cooked macaroni and chopped bacon until everything is coated evenly. The mixture should look thick and creamy, not runny.
Spread the mac and cheese into a lined baking dish, pressing it into an even layer. Cover it tightly and refrigerate for at least three hours, or overnight if you have the time. This step is what allows you to cut clean, sturdy pieces later.
Once the mixture is firm, turn it out onto a cutting board and slice it into small squares. You can also use a scoop to form rounder balls with your hands if you prefer that shape.
Set up three bowls: one with flour, one with beaten eggs, and one with panko breadcrumbs. Dip each piece into the flour, then the egg, then the breadcrumbs, making sure it is fully coated each time.
Place the breaded bites on a tray and pop them in the freezer while your oil heats up. This short freeze helps them hold their shape and keeps the cheese from leaking out during frying.
Heat oil in a deep pot to around 365°F. Fry the bites in small batches for four to five minutes, until deep golden brown. Drain them on paper towels before serving.
