Fry your bacon in hot oil until nicely crisp. Add your garlic, fry briefly, then add your flour. Cook out momentarily before adding your milk and beer. Season well with salt and pepper, then add your cheeses. Don't overheat or they will split! Add your cheese sauce to your cooked macaroni, mix well then pop in the fridge for a couple of hours to firm up.
Form the macaroni into a ball slightly larger than a golf ball. Dip each ball in flour, then egg, then breadcrumbs.
Deep fry until nicely crisp and golden and hot through.