Place potatoes in saucepan with water to cover; bring to boil. Reduce heat; simmer, uncovered, 12 to 15 min. or just until tender. Drain.

Meanwhile, arrange bacon on a rack placed in a large sheet pan. Bake in 350°F standard oven 25 to 30 min. or until crisp. Chop into 1/4-inch pieces; set aside.

Pass potatoes through a ricer into a large bowl. Stir in egg yolk, salt and pepper until blended. Transfer mixture to sheet pan. Let cool to room temperature. Fold in cooked bacon, cheese and scallions. Portion mixture into balls using #40 scoop.

Combine garlic powder and 4.5 oz. all-purpose flour. Roll each potato ball in flour mixture. Dip each into water and roll again in flour mixture.

Combine cracker crumbs, rice flour and remaining 1 oz. all-purpose flour. Dip potato balls in water again and then roll each in RITZ Coating.

Fry balls in 350°F deep fryer 3 to 4 min. or until golden brown and hot in center. Drain well. Plate 2 croquettes per serving.