In a medium saucepan, melt butter over medium heat. Add flour and whisk until smooth. Slowly whisk in milk, salt, pepper, and nutmeg. Bring to a boil, reduce heat, and simmer, stirring constantly, until thickened, about 5 minutes.
Remove from heat and stir in Gouda cheese until melted. Add cooked macaroni and stir until coated. Pour into a 9x13 inch baking dish.
Mix together breadcrumbs and Parmesan cheese in a small bowl. Sprinkle over macaroni and cheese.
Bake for 25 minutes, or until top is golden brown and bubbly.
Interesting Facts
Gouda cheese is a semi-soft cheese made from cow's milk.
Macaroni and cheese was first served in the United States in the 18th century.
Gouda cheese is named after the Dutch city of Gouda, where it is still produced today.