Cook macaroni in a large volume of salted water according to manufacturer’s instructions. Set aside.

Melt butter in a medium-sized saucepan. Add flour and mix continuously for 1 minute. Once flour begins to brown, add milk and nutmeg while continuing to whisk until mixture thickens. Let simmer for 2 minutes, then add grated cheddar cheese. Season with salt and pepper.

Add cooked macaroni to sauce and mix.

Spread mixture in a gratin dish and put in refrigerator for 2 to 4 hours, preferably all night.

Use an ice cream scoop to form macaroni and cheese balls, placing a cube of Jarlsberg cheese in centre of each ball. Place balls on a baking sheet covered with parchment paper and put in freezer for 2 hours.

In a bowl, mix panko with smoked paprika. In another bowl, beat eggs and milk.

Heat oil in a large, high-rim, non-stick pan. Roll each ball in milk and egg mixture, then in panko. Fry a few balls at a time until golden-brown and crispy. Reheat in oven if desired to melt cheese inside.