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If you haven't already done so, cook and peel your shrimp.
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Heat a medium saucepan in a medium-low flame.
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Melt the butter in the pan, then sprinkle in the flour, stirring constantly with a whisk.
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Allow the flour to cook in the butter for a couple of minutes, to cook out the raw flour taste.
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Slowly drizzle in the cold milk, little by little, stirring the whole time, until you get a thick, smooth sauce. The sauce will thicken as it begins to heat.
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Add the shrimp, nutmeg, and season salt and pepper, to taste.
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Combine the mixture, and cool it completely.
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When the mixture is cooled, form a croqueta by taking a heaping tablespoon of the mixture and rolling it in your hands, like you would if you were making a meatball.
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Roll the croqueta in the flour, then coat it in the beaten egg, and finally, through the Panko crumbs.
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Heat the oil in a large heavy-bottom pan (cast iron works great) to about 350 degrees F. Fry the croquetas in batches, for about 4-5 minutes, or until golden brown. Remove with a slotted spoon, drain on a paper towel, and serve hot.
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Serve with with salsa rosa (combine all the ingredients).