Boil salted water, add macaroni, and cook until tender, about 7-8 minutes. Drain and let sit.

In a large pan, melt butter over medium heat. Whisk in flour until lightly golden, about 2-3 minutes, then slowly add milk while whisking until thick and bubbly.

Lower heat and stir in cheese gradually until melted and creamy. Season with salt and pepper, then mix in the drained macaroni.

Refrigerate for at least 1 hour until cool and firm.

Shape cooled mixture into 1-inch balls and freeze for at least 1 hour.

Beat eggs with a splash of milk for the egg wash.

Dip each ball into egg wash, then roll in breadcrumbs to coat.

Heat oil in a deep fryer to 320°F (160°C).

Fry balls in batches for 3-4 minutes until golden brown. Drain on paper towels.

Serve warm with dipping sauces.