Take 100g macaroni and cook it (or use leftover pasta from the previous day). Drain well. Make 150 ml of thick Béchamel sauce: melt 20g butter in a saucepan (do not let brown) and sprinkle in 20g flour. Put it on low heat and fry for 1-2 minutes while stirring. Make sure the mixture does not darken. Remove from heat and gradually stir in 150ml milk until the flour has been absorbed. Stir well and put back on the fire. Allow to simmer gently for 4-5 minutes, stirring continuously. Cut 100g of seitan into small cubes and stir into the sauce, along with 50g grated cheese. (You can vary with different types of cheese, also very delicious with goat cheese). Finally add the cooked pasta and season to taste with salt, pepper and nutmeg. You must be able to make balls from this mixture. If it is too thin, you can add some breadcrumbs to the mixture. Shape into balls, and roll them in the breadcrumbs. Fry in the fryer at 180°C. Drain on some kitchen roll.