1️⃣ Prepare the Mashed Potatoes: Follow the package instructions for mashed potatoes, but reduce the liquid by 1/4 cup to avoid making the filling too wet. Spread the mashed potatoes in a mixing bowl to cool faster and refrigerate while preparing other ingredients. ❄️

2️⃣ Drain Sauerkraut: Place sauerkraut in a fine mesh sieve and press out the liquid using a spoon or spatula. Discard the liquid and set the drained sauerkraut aside. 🌬️

3️⃣ Prepare Corned Beef: Slice the corned beef into 1/4-inch strips, then dice into 1/4-inch pieces. Set aside. ✂️

4️⃣ Chop Swiss Cheese: Coarsely chop any long strands of Swiss cheese. Set aside. 🔪

5️⃣ Set Up Breading Station: Place flour, salt, and pepper in a shallow bowl. In another shallow bowl, beat the eggs and water together for an egg wash. Add panko crumbs to a third shallow bowl. 🥣

6️⃣ Make Croquette Filling: Add the corned beef, sauerkraut, Swiss cheese, and beaten egg to the mashed potatoes. Mix until well combined. 🥄

7️⃣ Form Croquettes: Scoop about 2 tablespoons of the potato mixture and roll it into a ball using your hands. Place each ball on a parchment paper-lined surface. If the mixture sticks to your hands, dampen them with water. Repeat until all the mixture is used. ⚪

8️⃣ Bread the Croquettes: Preheat oil in a medium saucepan or skillet to 350°F (175°C). Working one at a time, coat each croquette ball in the flour mixture, then dip in the egg wash, and finally roll in panko crumbs. Place on a parchment-lined baking sheet. Repeat with all croquettes. 🔥

9️⃣ Fry the Croquettes: Gently lower 4 croquettes at a time into the hot oil. Fry until golden brown and crispy, about 2-3 minutes, turning halfway through cooking. Transfer to a wire rack set over a baking sheet to drain. 🥘

🔟 Serve: Serve the croquettes hot with Thousand Island dressing for dipping. Enjoy! 🍴