Bring a large saucepan of salted water to a boil over high heat. Add chopped potatoes and cook for about 8 to 10 minutes, until fork tender. Let cool for 10 minutes.

Add the cooked potatoes to a large bowl. Mash well until creamy and there are no more lumps. Add butter, salt, garlic powder, pepper, heavy cream, egg, chives, and cheese. Stir until well combined.

Place in the refrigerator until cold, about 1 hour. You can also speed up the process by placing it in the freezer for 30 minutes.

Scoop out the chilled mixture in balls, about 2 Tbsp in size each. Form them into balls.

Place flour in one bowl. Add eggs to a second bowl and beat lightly with a fork. Add panko to a third bowl.

Dip the balls in the flour, shaking off the excess. Dip in the beaten egg, shaking off the excess. Finally, roll in the panko, making sure the balls are coated well all over. Shake off any excess.

Heat oil in a deep skillet or pot. Bring oil to 350˚F. Cook the balls in batches for about 2 to 3 minutes per batch, until browned on all sides. Transfer to a plate lined with paper towels to drain.

Sprinkle with flaky salt and serve.