Melt butter in a heavy saucepan over low heat; add flour, stirring until smooth. Cook 1 minute, stirring constantly.
Combine milk and eggs; gradually add to flour mixture, and cook over medium heat, stirring constantly, until thickened and bubbly. Add cheese, sugar, salt, pepper, and corn; stir until cheese melts. Pour corn mixture into a greased 8-inch square pan, and freeze until firm.
Heat 1 inch of oil to 375°. Cut frozen corn mixture into 4-inch strips; dip each strip in beaten eggs and roll in cracker crumbs. Fry frozen strips in hot oil until golden brown on all sides; drain on paper towels.
Oxmoor House Homestyle Recipes