Shred cheese and chop corned beef into small pieces. Combine in a large bowl with sauerkraut and onion powder. Fill a small container with water to wet the pastry brush. Lay out a single egg roll sheet. Place a heaping spoonful or more in the center of the sheet. With the brush, wet edges. Fold into a pocket or a "burrito." Seal edges with a little more water. Repeat until you've used all the sheets and/or filling.

In a Dutch oven (or other large pot or pan), heat a couple of inches of oil to medium heat. Add 3 or 4 rolls to the oil, do not crowd them. Cook until both sides are golden brown, about 3 minutes per side. Remove with a slotted spoon, place on a paper towel. If you'd like to keep them warm while cooking the rest, place on a baking sheet in a 250 degree oven.

Dipping Sauce

Whisk all ingredients together. Taste as you go, subtract, add, or omit what you wish! Or just use Thousand Island Dressing.