Preheat the oven to 400°F (200°C). Line a baking tray with aluminum foil and place the bacon on the tray.

Cook the bacon for 10-15 minutes until crispy. Remove and place on a paper towel-lined plate.

Chop the bacon and set aside 2 tablespoons (30g) of the bacon grease.

Boil a large pot of lightly salted water, add macaroni, and cook for 7 minutes. Drain and rinse with cold water.

In a large saucepan over medium heat, combine the bacon grease (or butter) and flour to create a roux. Cook until bubbly.

Gradually whisk in the milk and season with salt, pepper, garlic powder, cayenne pepper, and nutmeg. Bring to a simmer and cook for 2 minutes.

Remove from heat and mix in the cheese until melted. Fold in the macaroni and chopped bacon until combined. Refrigerate for at least 3 hours.

Once firm, transfer the mac and cheese to a cutting board and cut into 36 squares or scoop into balls.

Set up an assembly line with the flour mixture, beaten eggs, and panko breadcrumbs.

Coat each mac and cheese bite first in flour, then in egg, and finally in breadcrumbs. Place on a parchment paper-lined baking sheet and freeze.

Heat at least 2 inches (5 cm) of oil in a large pot to 360°F to 370°F (180°C to 190°C).

Fry 3 to 4 bites at a time for 4-5 minutes until golden. Drain on a paper towel-lined plate.

Sprinkle with flaky salt and serve hot.