1. **Cook Potatoes:** Place the peeled and cubed potatoes in a large pot of salted water. Bring to a boil and cook for 15–20 minutes, or until fork-tender. Drain well.

2. **Mash:** Transfer the hot potatoes to a large bowl. Add the butter and milk. Mash until completely smooth and free of lumps. Let the mixture cool slightly (about 10 minutes).

3. **Season:** Add the shredded cheese, green onions, salt, pepper, and garlic powder to the mashed potatoes. Stir until well combined. (Taste and adjust salt if needed).

4. **Shape:** Scoop about 1 tablespoon of the potato mixture and roll it into a smooth ball with your hands. Repeat with the remaining mixture.

5. **Breading Station:** Prepare three shallow bowls. Place flour in the first, beaten eggs in the second, and Panko breadcrumbs in the third.

6. **Coat:** Roll each potato ball in the flour (shake off excess), dip it into the egg wash, and finally roll it in the Panko breadcrumbs, pressing gently to ensure the crumbs stick.

7. **Chill (Recommended):** Place the breaded balls on a plate and freeze for 15–20 minutes. This helps them hold their shape when frying.

8. **Fry:** Heat about 2 inches of vegetable oil in a deep pan or pot to 350°F (175°C). carefully drop the potato balls into the hot oil in batches. Fry for 3–4 minutes, turning occasionally, until deep golden brown and crispy.

9. **Serve:** Remove with a slotted spoon and drain on paper towels. Serve hot with your favorite dipping sauce.