Place the potatoes in a large pot on a vegetable steamer over medium heat and steam for 25 to 30 minutes or until fork tender.
Remove potatoes from the pot, peel, and mash by using a potato masher.
In a medium bowl , season the potatoes with the salt, pepper, paprika, nutmeg. Add the crushed garlic, chopped parsley, cheese, butter and 1 beaten egg yolk. Combine well with the potatoes (make sure not to over-mix so the potatoes don't turn gooey).
Line a large tray with parchment paper. Using an ice-cream scoop or a tablespoon, spoon the potato mixture and shape into a small ball . Arrange in a single layer on a parchment-lined tray. Continue with the remaining potato mixture. Cover with plastic wrap and refrigerate for at least 1 hour, which help the croquette to stay in shape while frying or baking.
Prepare 3 shallow plates, one with the flour, in the second plate whisk 2 eggs with 1 tablespoon water, and in the third plate place the breadcrumbs.
After 1 hour, remove croquettes (potato balls) from the fridge. Roll each potato ball in the flour, then in the egg wash, and lastly roll in the breadcrumbs.
In a heavy medium skillet, heat about 2-3 inches of vegetable oil on medium heat until hot. Working in batches, cook the croquettes in a single layer until golden brown and crisp on all sides by turning gently for about 2-3 minutes.
Drain croquettes on paper towels . Serve immediately with your preferred dipping sauce.