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Preheat your oven to 375°F (190°C). Lightly grease a 2-quart baking dish or a 9x9 inch baking dish.
Cook the elbow macaroni according to package directions until al dente. Drain well and set aside.
While the pasta cooks, cook the bacon in a large skillet over medium heat until crispy. Remove the bacon, reserving 1 tablespoon of bacon fat in the skillet. Crumble the cooked bacon and set aside.
In the same skillet (or a large saucepan), melt 1/4 cup of unsalted butter over medium heat. Whisk in the all-purpose flour and cook for 1 to 2 minutes, stirring constantly, to create a roux. Do not let it brown.
Gradually whisk in the warm whole milk, a little at a time, until smooth and no lumps remain. Continue to whisk and cook for 3 to 5 minutes, until the sauce thickens.
Remove the skillet from the heat. Add the shredded smoked gouda and sharp cheddar cheeses, Dijon mustard, kosher salt, black pepper, and ground nutmeg. Stir until the cheeses are completely melted and the sauce is smooth and creamy.
Add the cooked and drained macaroni to the cheese sauce and stir to combine thoroughly. Gently fold in most of the crumbled bacon, reserving a small amount for garnish.
Pour the macaroni and cheese mixture into the prepared baking dish. If using the optional topping, combine the Panko breadcrumbs with 1 tablespoon of melted butter and sprinkle evenly over the top.
Bake for 15 to 20 minutes, or until bubbly and the topping is golden brown. If not using a topping, bake until heated through and edges are lightly browned.
Remove from the oven and let stand for 5 minutes before serving. Garnish with the remaining crumbled bacon.

Preheat your oven to 375°F (190°C). Lightly grease a 2-quart baking dish or a 9x9 inch baking dish.
Cook the elbow macaroni according to package directions until al dente. Drain well and set aside.
While the pasta cooks, cook the bacon in a large skillet over medium heat until crispy. Remove the bacon, reserving 1 tablespoon of bacon fat in the skillet. Crumble the cooked bacon and set aside.
In the same skillet (or a large saucepan), melt 1/4 cup of unsalted butter over medium heat. Whisk in the all-purpose flour and cook for 1 to 2 minutes, stirring constantly, to create a roux. Do not let it brown.
Gradually whisk in the warm whole milk, a little at a time, until smooth and no lumps remain. Continue to whisk and cook for 3 to 5 minutes, until the sauce thickens.
Remove the skillet from the heat. Add the shredded smoked gouda and sharp cheddar cheeses, Dijon mustard, kosher salt, black pepper, and ground nutmeg. Stir until the cheeses are completely melted and the sauce is smooth and creamy.
Add the cooked and drained macaroni to the cheese sauce and stir to combine thoroughly. Gently fold in most of the crumbled bacon, reserving a small amount for garnish.
Pour the macaroni and cheese mixture into the prepared baking dish. If using the optional topping, combine the Panko breadcrumbs with 1 tablespoon of melted butter and sprinkle evenly over the top.
Bake for 15 to 20 minutes, or until bubbly and the topping is golden brown. If not using a topping, bake until heated through and edges are lightly browned.
Remove from the oven and let stand for 5 minutes before serving. Garnish with the remaining crumbled bacon.