Get Ready: Preheat your oven to a cozy 350°F (175°C). Lightly spray a 3-quart or 9x13 inch baking dish with nonstick cooking spray. This makes cleanup a breeze!
Cook the Pasta: Bring a large pot of generously salted water to a rolling boil. Add your elbow macaroni and cook it just until it's al dente (still a little firm to the bite). This prevents it from getting mushy later. Drain it really well and set it aside.
Whip Up the Creamy Sauce: In a large saucepan or Dutch oven, melt the first 2 tablespoons of unsalted butter over medium heat. Once it's melted, whisk in the flour and cook for 1 to 2 minutes until the mixture is smooth and lightly golden. This is your roux, the secret to a thick sauce!
Build the Flavor: Slowly whisk in 1 cup of whole milk into your roux. Keep whisking frequently as it cooks for about 3 to 4 minutes until the mixture thickens beautifully.
Melt the Cheeses: Now, add your cubed Velveeta cheese to the saucepan and stir until it's completely melted and smooth. Stir in the ½ cup of shredded Gouda cheese until it's also fully incorporated and the sauce is wonderfully creamy. Taste and season with salt and pepper to your liking.
Combine & Transfer: Gently fold the cooked macaroni into your rich cheese sauce, ensuring every noodle is perfectly coated. Pour this cheesy goodness into your prepared baking dish.
Create the Crispy Topping: In a small bowl, mix the ½ cup of panko breadcrumbs with the 2 tablespoons of melted butter until they're evenly coated. Sprinkle the ¼ cup of shredded Gouda cheese over the macaroni, then follow with the buttery panko topping.
Bake to Perfection: Pop the baking dish into your preheated oven and bake for 20-25 minutes, or until the topping is golden brown and the mac and cheese is bubbling around the edges.
Serve & Enjoy: Once out of the oven, for a touch of freshness, garnish with chopped fresh parsley. Serve this warm, comforting, and irresistibly cheesy dish right away!