Begin by preheating your oven to 325 degrees and boiling a large pot of salted water.

Cook 1 pound of elbow macaroni for two minutes less than the package instructions, then drain and transfer it to a large mixing bowl for easy mixing.

In a skillet over medium-high heat, melt 1 tablespoon of salted butter and add ½ cup of panko crumbs. Stir until they turn golden brown, then set them aside for a crispy topping.

In another pot over medium heat, melt the remaining ½ cup of salted butter and add 4 garlic cloves, stirring briefly to release their flavor.

Whisk in ½ cup of all-purpose flour and cook for about three minutes to eliminate any raw taste.

Gradually add 2 cups of whole milk and 2 cups of heavy cream while whisking to prevent lumps, then season with 1 teaspoon of salt and ½ teaspoon of black pepper.

Simmer gently until the sauce thickens, being careful not to let it boil for a smooth texture.

Remove from heat and stir in 1 ½ cups of smoked cheddar cheese and 1 ½ cups of smoked Gouda cheese until fully melted.

Mix in the cooked macaroni and 2 cups of chopped cooked brisket to coat everything evenly.

For baking, transfer half the mixture to a greased dish, sprinkle with the remaining cheese, add the rest of the mixture, and top with the browned panko crumbs.

Bake for 15 to 20 minutes until hot and bubbly, or serve it right away for a stovetop version.