How to make it
Preheat oven to 350°F. Lightly grease a large 4 quart baking dish, set aside.
To make meat sauce: Using a large skillet and over medium high heat, sauté beef in olive oil until brown and fragrant, about 4 minutes. Add onions and garlic and cook until onions become translucent, or about 4 minutes. Add Lee Kum Kee Premium Soy Sauce and Chiu Chow Chili Oil and mix for about 2 minutes. Add tomato sauce and bring to a boil. Lower heat to a simmer and cook for 15 minutes, stirring occasionally.
To make cheese sauce: While meat sauce is cooking, prepare the cheese sauce. Using a large pot over medium high melt butter and add flour. Mix until roux turns deep brown, about 2 minutes. Add whole milk and heavy whipping cream and mix well using a wire whisk, ensuring all flour clumps dissolve, or mix for about 5 minutes. Gradually add shredded cheese, ensuring they are melted before adding more. Remove from heat once all cheese in the sauce is melted, about 8 minutes.
To make crispy panko topping: using a large skillet, toast panko bread crumbs over medium high heat until they become dark brown, about 3 minutes. Remove from heat and add Lee Kum Kee Chiu Chow Chili Oil and mix until crumbs are evenly coated, about 2 minutes. Add shredded Parmesan cheese and parsley. Set aside until ready to use.
To assemble: Add cooked elbow macaroni noodles to the meat sauce and mix well. Add half the cheese sauce and continue mixing. Transfer to greased baking dish and pour the remaining cheese sauce over the meat and macaroni mixture. Bake at preheated oven for 25 minutes. Remove from oven and sprinkle crispy panko topping and bake for another 5 minutes. Serve immediately.