In a large mixing bowl, combine corned beef, sauerkraut, Swiss cheese, cream cheese, Dijon mustard, garlic powder, onion powder, salt, and pepper. Mix well.

Cover the mixture and refrigerate for 30-45 minutes.

Shape the mixture into 1-1.5 inch balls and place on a parchment-lined baking sheet.

Prepare a dredging station with flour, beaten eggs, and panko breadcrumbs.

Dredge each ball in flour, dip in eggs, and coat in breadcrumbs.

Heat oil to 350°F (175°C) in a pot or deep fryer.

Fry the balls for 2-3 minutes per side until golden brown.

Transfer fried balls to paper towels to drain excess oil.

In a bowl, whisk together dip ingredients until smooth. Adjust seasoning to taste.

Serve warm with spicy dipping sauce.