In a medium bowl mix together the cold mashed potatoes and the beaten eggs. Mix in the flour and season with a little salt.

Place the Panko bread crumbs in a shallow bowl. Drop the potato mixture by the spoonful into the bowl of crumbs.

Gently press the panko into the soft potato “tots”. Place them on a sheet pan covered with a sheet of wax paper.

Heat a small pot of oil to between 350-375 degrees F. Gently drop the tater tots into the hot oil and fry for about 1-2 minutes until they are hot and golden.

Pull the tater tots from the hot oil with a strainer and gently place them on a paper towel to drain.

Sprinkle lightly with Kosher salt.