In a large mixing bowl, combine finely chopped corned beef, drained and squeezed sauerkraut, diced Swiss cheese, softened cream cheese, Dijon mustard, garlic powder, onion powder, salt, and black pepper. Mix thoroughly until creamy.

Cover the bowl with plastic wrap and refrigerate the mixture for 30-45 minutes.

Shape small portions of the chilled mixture into 1 to 1.5-inch balls and place on a lined baking sheet.

Set up dredging station with flour, beaten eggs, and panko breadcrumbs in separate shallow bowls.

Roll each ball in flour then coat with beaten eggs and finally roll in panko breadcrumbs.

Heat vegetable oil in a deep pot over medium heat until it reaches 350°F (175°C).

Fry the coated Reuben Balls in small batches for 2-3 minutes or until golden brown. Remove and drain on paper towels.

In a medium bowl, mix together mayonnaise, ketchup, sweet pickle relish, hot sauce, smoked paprika, Worcestershire sauce, and onion powder for the dipping sauce. Adjust seasoning to taste.

Serve the hot Reuben Balls with the spicy dipping sauce.