1-First: preheat the oven to 400°F (200°C). Cook the bacon on a foil-lined tray for 10-15 minutes until it reaches your desired crispiness, then drain it on paper towels, chop it, and set aside the reserved bacon grease.

2-Next: bring a large pot of salted water to a boil. Cook the 227 g elbow macaroni for 7 minutes or according to package instructions, then drain, rinse with cold water, and set aside.

3-Building the Base: In a saucepan over medium heat, add the reserved 30 g bacon grease or butter and whisk in 16 g of flour to form a roux, stirring until it becomes bubbly. Gradually whisk in 270 ml of whole milk, then season with 1 teaspoon fine sea salt, ½ teaspoon black pepper, ½ teaspoon garlic powder, ⅛ teaspoon ground cayenne pepper, and ⅛ teaspoon ground nutmeg. Simmer for 2 minutes until the mixture thickens slightly.

Remove from heat and stir in 227 g sharp cheddar shredded and 227 g Monterey Jack shredded until fully melted. Fold in the cooked macaroni and chopped bacon until evenly coated. If the mixture is too thin, continue cooking over medium heat for a bit longer.

4-Shaping and Frying: Spread the mixture evenly in a 9×9-inch pan lined with plastic wrap or parchment paper. Cover and refrigerate for at least 3 hours or overnight until firm.

Once firm, cut the block into 36 equal squares or scoop 2-3 tablespoons into balls and compress them by hand. Prepare an assembly line for coating: dip each piece first in a mixture of 125 g flour, 1 teaspoon fine sea salt, ½ teaspoon black pepper, and ⅛ teaspoon onion powder; then in the beaten 2 large eggs; and finally coat in 180 g seasoned panko breadcrumbs.

Place the coated bites on a parchment-lined baking sheet and freeze until ready to fry. Heat the vegetable oil to 360°F to 370°F (180°C to 190°C) in a heavy pot. Fry 3-4 bites at a time for 4-5 minutes until golden brown, then drain on paper towels. Sprinkle with flaky salt and serve hot.