Cook pasta according to the directions on the package.
In a saucepan, melt butter over medium heat and stir in flour. Add 3 cups of milk and reduce heat to low. Stir in shredded Cheddar cheese slowly until melted and pour over cooked pasta.
Form macaroni and cheese into a circle over a piece of parchment paper (I used a springform pan to do this), top with another piece of parchment paper, flatten it out, form it into the shape of a taco shell (I did this by forming the macaroni and cheese around a couple of wooden dowels, but in lieu of wooden dowels even something like the cardboard from the middle of a roll of paper towels should work), wrap in aluminum foil and freeze for at least an hour.
Set up a dredging station with two bowls — beaten eggs and 1/2 cup milk in the first one and panko breadcrumbs in the second one.
Submerge the macaroni and cheese shell in egg wash and coat in panko breadcrumbs. Repeat this step a second time if necessary.
Freeze for at least another hour.
Heat oil in deep fryer or heavy skillet to 375°F.
Fry your taco shell for 5 minutes.
Drain on paper towels, fill with your choice of taco fillings and enjoy!
Keyword cheese, deep fried food, entrees, macaroni and cheese