Boil the macaroni for the time directed on its package, then drain thoroughly. The noodles should feel tender without falling apart when stirred.
Make a roux by stirring flour into butter melted over medium heat in a saucepan, then incorporate the milk, lower the heat, and gradually melt in the cheddar. The finished sauce should look smooth and coat a spoon rather than run off like milk.
Fold the drained macaroni through the cheddar sauce until evenly coated. Look for glossy noodles with sauce tucked into their curves rather than pooling beneath them.
Bring the frying oil to 375°F in a deep fryer or suitable heavy skillet. A frying thermometer should show the target temperature before any rolls go in.
Position a wrapper flat on your work surface in a diamond shape. The nearest corner should point directly toward you, with room to fold both side corners inward.
Measure approximately 1/4 cup of macaroni into the middle and trace all four wrapper edges with water using your fingertips. The border should feel lightly tacky, not soaked.
Enclose the filling with the nearest corner, tuck both side corners inward, and roll toward the far corner, repeating with the remaining wrappers. Each finished roll should feel snug around the pasta without stretching the dough.
Lower the rolls into the oil in uncrowded batches and fry for about 3 minutes, until golden brown. The wrappers should develop a crisp, evenly colored surface.
Lift the cooked rolls onto paper towels to drain, then serve with the BBQ sauce or chosen dipping sauce. The surface should look crisp rather than slick with excess oil.