Cook the elbow macaroni according to the package instructions, then drain and set aside.
In a saucepan, melt the butter over medium heat, then whisk in the flour and cook for one minute.
Gradually add the milk and heavy cream, whisking constantly, and bring the mixture to a simmer.
Stir in the grated cheddar and smoked gouda, allowing them to melt completely before mixing in the cooked macaroni.
Form the mac and cheese into balls and freeze until solid.
Whisk the eggs and milk in a bowl.
Coat each ball in the egg mixture, then roll in breadcrumbs.
Fry the balls in hot vegetable oil until golden brown and crispy.
Let them cool slightly before serving.