In a large skillet sauté the ground beef making sure to separate the beef into small bits as it cooks, and is no longer pink.

Set aside to cool.

In a large pan, melt the butter, add the onions, and sauté until translucent.

Stir in 1/3 cup flour to make a roux; add more butter if necessary to make a smooth roux.

Gradually whisk in the milk to form a smooth sauce.

Continue cooking until the sauce thickens.

Your sauce needs to be very thick!

Whisk in nutmeg, sherry, and dry parsley.

Fold in the ground beef and one cup bread crumbs.

Let simmer for five minutes on low heat.

Taste and season with salt and pepper to taste.

Spoon the mixture into a baking pan and refrigerate until well chilled, at least one hour.

The mixture needs to be firm enough to form into rolls.

If your mixture is too soft or sticky, add some additional bread crumbs.

Shape the beef mixture into logs about 3/4-inch thick and three inches long.

Make an egg wash by beating the eggs with water until frothy in a small bowl.

Combine the bread crumbs and flour in a second bowl; add salt and pepper.

Dip the rolls in the egg wash and roll the logs in the seasoned bread crumbs.

Dip a second time and re-roll in bread crumbs.

Important:

Cover logs with plastic wrap and refrigerate for two to three hours. (You may also freeze for later use, or use the freezer to quickly chill them.)

Shallow fry the croquetas in hot oil, about 350º F, a few at a time, three to four minutes, turning occasionally, until golden brown.

Remove from oil and drain on paper towels.

You may also cook them in a deep fat fryer.