Preheat oven to 350 degrees F (180 degrees C).
Cook the Elbow Macaroni (200 gram) according to package instruction and drain well.
Pan-fry the Bacon (to taste) and cut into small pieces. Set aside.
Add oil in hot pan, cook the Kimchi (250 gram) for a minute, then add in bacon. Add in All-Purpose Flour (15 gram) to cook for a minute, then gradually add in Milk (250 milliliter), stir well. Bring it to boil under medium heat, then turn to low heat and cook for 5 minutes. Season with Chicken Powder (to taste), Salt and Pepper (to taste).
Add in Cheddar Cheese (125 gram) and Parmesan Cheese (125 gram), cook until cheese is melted. Add in macaroni, mix well.
Transfer the macaroni into a baking tin, sprinkle cheese and Breadcrumbs (to taste) on top.
Pop in preheated oven at 350 degrees F (180 degrees C), bake for 15 minutes or until cheese are melted and golden. Enjoy!