Melt <quantity>4<unit>tbsp</unit></quantity> of unsalted butter in a pan over medium heat

Add <quantity>1<unit>cup</unit></quantity> of finely chopped jamón and salt to taste. Stir to combine

Add a pinch of nutmeg and combine

Add <quantity>1<unit>cup</unit></quantity> of all-purpose flour and cook for 2m, stirring constantly, until completely incorporated into the butter and forming a homogeneous paste

Gradually add <quantity>2<unit>cups</unit></quantity> of whole milk, stirring constantly to avoid lumps. Stir for 5-8m until creamy and has a porridge-like consistency

Transfer to a shallow dish and spread it evenly. Refrigerate for at least 4h until firm. You can leave it in the fridge overnight

Remove the batter from the refrigerator

Beat <quantity>3</quantity> large eggs in a bowl

Scoop out portions of the batter with 2 spoons and transfer to a bowl with <quantity>1<unit>cup</unit></quantity> of all-purpose flour. Gently coat the batter with the flour

Transfer it to the beaten eggs and coat it with the help of 2 forks

Transfer to a bowl with <quantity>1½<unit>cups</unit></quantity> of panko and coat. Set the breaded croqueta aside on a tray and repeat with the remaining batter

Place the breaded croquetas in the refrigerator for at least 30m to firm

Fill a pot with enough vegetable oil to cover the croqueta and heat it over medium-low heat. The oil should be about <temperature>175<unit>°C</unit></temperature>

Fry in batches until golden brown. Transfer to a tray lined with paper towel to remove excess oil. The croquetas de jamón are ready

Serve with the dip of your choice and enjoy!