Cook the Macaroni: Start by boiling the macaroni according to the package instructions. Drain and set aside.

Make the Cheese Sauce: In a medium saucepan over medium heat, melt the butter. Whisk in the flour and cook for about 2 minutes until it turns golden brown. Slowly add the milk while constantly whisking to avoid lumps. Continue to cook and stir until the sauce thickens, about 5-7 minutes.

Combine Cheeses: Add the shredded cheddar and grated Parmesan to the sauce. Mix until the cheese has melted and the sauce is smooth. Season with garlic powder, onion powder, salt, and pepper.

Mix in the Macaroni: Add the cooked macaroni to the cheese sauce, stirring until all the pasta is well coated. Transfer the mixture to a large mixing bowl and let it cool to room temperature.

Form the Bites: Once the mac and cheese mixture has cooled, use your hands to form small bite-sized balls (about the size of a golf ball). Place them on a baking sheet lined with parchment paper.

Prepare for Frying: Set up a coating station with three shallow bowls. Fill one bowl with flour, another with the beaten eggs, and the third with panko breadcrumbs.

Coat the Bites: Roll each mac and cheese ball first in the flour, then dip in the beaten eggs, and finally roll in the panko breadcrumbs until fully coated.

Fry the Bites: Heat your frying oil to 350°F (175°C) in a frying pan or deep fryer. Fry the bites in batches until they are golden brown and crispy, about 3-4 minutes per batch. Use tongs or a slotted spoon to transfer them to a paper towel-lined plate to drain excess oil.