Cut the Cauliflower head in quarters and remove the leaves and thickest parts of the stems.
Bring a pot of water to a boil and put the Cauliflower in and cook for 2 minutes. Remove and drain well.
While still warm add the Cauliflower, 1⁄2 cup of Cheese, Butter, Cream, Salt and Pepper to a food processor and pulse until the Cauliflower is a fine dice texture, should look like the inside of a tater tot. Allow the mixture to cool to room temperature.
Beat 2 Eggs and add to the Cauliflower mix to combine. If it is not enough to get a good coating add additional eggs 1 at a time until well coated.
Add the remaining Cheese and combine. Refrigerate at least 20 minutes.
Remove from the refrigerator and add the Panko crumbs.
Using a tablespoon size cookie scoop get a packed scoop and form it into a ball and put on a tray or plate. Put in the freezer at least 20 minutes.
Preheat oven to 400 Put tots on parchment-lined baking sheet sprayed with cooking spray. Bake for 12 minutes and remove. Heat 11⁄2 - 2 inches of Oil over medium-high heat to 350 ̊. Keep an eye on the temp.
Working in batches deep fry the Cauliflower tots for 30-45 seconds until deep golden brown. Remove to a paper towel-lined baking sheet.