In a large pot, bring salted water to a boil. Add the elbow macaroni and cook according to package instructions until al dente. Drain and set aside.

Preheat the oven to 350°F (175°C).

In a saucepan, melt the butter over medium heat. Stir in the flour and cook for about 2 minutes, whisking constantly to form a roux.

Gradually whisk in the milk, continuing to stir until the mixture thickens, about 5-7 minutes.

Remove from heat and stir in the smoked Gouda and sharp cheddar cheese until melted and smooth. Season with garlic powder, onion powder, salt, and pepper.

In a large bowl, combine the cooked pasta and cheese sauce, mixing well to coat the pasta evenly.

Transfer the mixture to a greased baking dish.

In a small bowl, mix the panko breadcrumbs with melted butter, then sprinkle over the mac and cheese.

Bake in the preheated oven for 20 minutes, or until the top is golden and crispy.

Let cool for a few minutes before serving. Enjoy your ultra creamy and cheesy smoked Gouda mac and cheese!