Step 1

Peel and cut 2 medium potatoes into 1-inch pieces. Place in a large saucepan and add enough cold water to cover the potatoes by about 2 inches. Bring to a boil over medium-high heat. Reduce the heat to maintain a simmer and cook until tender, about 10 minutes. Meanwhile, grate 4 ounces cheddar or manchego cheese on the large holes of a box grater (about 1 cup).

Step 2

When the potatoes are ready, drain and let cool for 5 minutes. Pass the potatoes through a ricer into a large bowl or mash until smooth in the bowl. Let cool until room temperature, about 15 minutes.

Step 3

Add the cheese, 1 cup corn kernels, 1/4 cup of the all-purpose flour, 1 of the large eggs, 1 1/2 teaspoons of the kosher salt, 1/4 teaspoon black pepper, 1/4 teaspoon garlic powder, and 1/8 teaspoon cayenne pepper to the potatoes. Stir until combined and the corn is evenly distributed.

Step 4

Line a rimmed baking sheet with parchment paper. Scoop out 2 tablespoons of the potato mixture and use your hands to press, shape, and roll into a ball. Place on the baking sheet and repeat with the remaining potato mixture.

Step 5

Set up the breading station: Place the remaining 3/4 cup all-purpose flour in a wide, shallow bowl. Place 1 1/4 cups panko breadcrumbs and 1/4 teaspoon of the kosher salt in a second shallow bowl and stir with a fork to combine. Place the remaining 2 large eggs and 1/4 teaspoon kosher salt in a third shallow bowl and beat with the fork until combined.

Step 6

Heat 2 quarts frying oil in a large heavy-bottomed pot or Dutch oven over medium-high heat until 350ºF. Meanwhile, line a second rimmed baking sheet with paper towels and place a wire rack over the paper towels. Bread the croquettes.

Step 7

Bread one ball at a time: Place it in the flour mixture and roll to coat. Tap off any excess flour. Place in the egg mixture and roll to coat. Let any excess egg drip back into the bowl, then place in the panko mixture, gently pressing the breadcrumbs into the ball to evenly coat. Reshape into a ball as needed and return to the baking sheet.

Step 8

When the oil is ready, reduce the heat slightly to maintain an oil temperature of 350ºF. Fry in batches of 6: Add to the hot oil and fry, turning occasionally, until golden brown all over, 3 to 4 minutes total. Use a spider or slotted spoon to remove the croquettes from the oil and hold them over the pot for a few seconds to drain, then place on the rack. Let cool for at least 5 minutes. Serve with Tabasco or hot sauce.