In a saucepan over medium heat, combine cooked elbow macaroni, shredded cheese, and milk. Stir until the cheese is melted and the mixture is creamy. Season with salt and pepper to taste.

Transfer the mac and cheese mixture to a greased baking dish and spread it evenly. Allow it to cool for about 30 minutes in the refrigerator.

Once the mixture is firm, use your hands to scoop out about 1-2 tablespoons of the mac and cheese and shape it into small balls.

Set up a breading station with three bowls: one with flour, another with beaten eggs, and the last one containing breadcrumbs.

Roll each macaroni ball in flour, dip it into the egg, and finally coat it in breadcrumbs. Ensure they are well-covered.

Heat oil in a deep fryer or a large pot over medium heat. Fry the balls in batches until golden brown and crispy, about 3-4 minutes. Let them drain on a paper towel.

Serve these scrumptious mac and cheese balls warm, perhaps with your favorite dipping sauces.