To make the bacon macaroni and cheese:
Preheat your oven to 400°F (200°C). Line a baking sheet with aluminum foil, then place the bacon slices side by side on the baking sheet.
Bake the bacon for 10 to 15 minutes, or until it reaches your desired crispiness. Be sure to check for doneness after about 10 minutes, as some ovens cook more quickly. Remove the baking sheet from the oven and transfer the bacon with tongs to a plate lined with paper towels.
Chop the bacon, then reserve 2 tablespoons (30 g) of the bacon fat, if using.
Bring a large pot of lightly salted water to a boil. Add the macaroni and cook for 7 minutes, or according to package instructions. Drain the noodles, rinse them with cold water, and set aside. Add the bacon grease (or butter) to a large saucepan over medium heat. Whisk in the flour to create a roux and cook until bubbly. Add the milk in a thin stream while whisking. Season with salt, pepper, garlic powder, cayenne pepper, and nutmeg, then bring to a boil and cook for 2 minutes.
Remove from heat and stir in the cheese. Once the cheese has melted, stir in the macaroni and chopped bacon until well blended. The mixture should have a creamy, thick consistency. If the mixture looks a little runny, continue cooking over medium heat until it thickens further. (If your noodles are stuck together, simply give them another quick rinse under cold water to loosen them.) Spread the bacon macaroni and cheese evenly in a 9×9-inch baking dish lined with plastic wrap or parchment paper, cover with plastic wrap, and refrigerate for at least 3 hours or overnight.
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