Cook elbow macaroni in salted water until al dente, then drain and set aside.

In a saucepan, melt butter over low heat; whisk in flour to create a roux. Gradually add milk, stirring until thickened. Remove from heat and mix in cheese until melted.

In a bowl, combine cooked macaroni with cheese sauce. Add beaten eggs, salt, and pepper; mix well.

Preheat oven to 375°F (190°C) and line a baking sheet with parchment paper.

Form small balls from the mixture and roll them in panko breadcrumbs before placing on the baking sheet.

Bake for 20-25 minutes or until golden brown.