01 - Bring salted water to a rolling boil in a large pot. Add elbow macaroni and cook according to package directions until al dente. Drain thoroughly and set aside.
02 - Melt unsalted butter in a saucepan over medium heat. Whisk in all-purpose flour and cook for 1 minute, stirring constantly to form a roux. Gradually add whole milk while whisking continuously until the mixture thickens, approximately 3 to 5 minutes.
03 - Remove the saucepan from heat. Add shredded cheddar cheese, salt, black pepper, and paprika. Stir vigorously until the cheese completely melts and the sauce achieves a smooth consistency.
04 - Fold the cooked macaroni into the cheese sauce until evenly coated. Spread the mixture into a parchment-lined baking dish. Allow to cool to room temperature, then cover and refrigerate for a minimum of 2 hours until firm.
05 - Using a small ice cream scoop or measuring spoon, portion the chilled mac and cheese into 1.5-inch balls. Arrange on a parchment-lined tray and place in the freezer for 30 minutes to ensure they maintain their shape.
06 - Arrange three shallow bowls in a line. Fill the first with all-purpose flour. In the second bowl, whisk together eggs and whole milk until combined. In the third bowl, mix panko breadcrumbs with garlic powder, smoked paprika, and salt.
07 - Working with one frozen ball at a time, roll in flour to coat lightly, tap off excess, then dip in the egg mixture. Finally, roll thoroughly in the seasoned panko breadcrumbs, pressing gently to adhere. Place on a clean tray.
08 - Pour vegetable oil into a deep fryer or heavy-bottomed pot. Heat to 350°F (175°C), using a kitchen thermometer to verify the temperature for optimal results.
09 - Carefully lower breaded balls into the heated oil in small batches to maintain oil temperature. Fry for 3 to 4 minutes, turning occasionally with a slotted spoon, until golden brown and crispy on all sides.
10 - Remove fried balls with a slotted spoon and transfer to paper towels to drain excess oil. Serve immediately while hot alongside preferred dipping sauce.