1. Finely chop the corned beef and drain sauerkraut thoroughly.

2. In a large bowl, mix corned beef, sauerkraut, mashed potatoes, and shredded Swiss cheese until well combined.

3. Use a scoop or your hands to form the mixture into balls and place on a lined baking sheet. Chill for 30 minutes.

4. Set up three bowls for dredging: one with flour, one with beaten eggs, and one with breadcrumbs.

5. Roll each ball in flour, dip in egg, then coat in breadcrumbs. Double-dip if desired.

6. Heat oil in a deep fryer or heavy-bottomed pot to 350°F (175°C).

7. Fry balls in batches for 3–4 minutes until golden brown, turning occasionally.

8. Transfer to a wire rack or paper towel to drain.

9. In a separate bowl, whisk together mayo, ketchup, relish, hot sauce, paprika, and garlic powder. Chill until serving.

10. Serve hot with the dipping sauce on the side.