Prepare Potatoes: Peel and dice the russet potatoes, boil until tender in salted water for about 15 minutes. Drain and mash until smooth.

Make Filling: Sauté scallions and tomatoes in a skillet with oil for 5 minutes. Add ground beef, cumin, and sazon, cook until browned (7-10 minutes).

Form Balls: Cool the mashed potatoes, divide into portions, flatten, add filling, and form balls ensuring they are well sealed.

Prepare Batter: Whisk heavy cream, flour, eggs, and salt into a smooth mixture and pour into a shallow dish.

Coat and Fry: Heat oil to 350°F (175°C). Dip potato balls in batter, optionally roll in panko, fry until golden brown (8-10 minutes).