In a large mixing bowl, combine the 2 cups corned beef, 8 ounces cream cheese, ½ cup Swiss cheese, ¼ cup sauerkraut.
Mix until all ingredients are well combined.
Lightly spray your hands with cooking spray to prevent sticking. Roll the mixture into 12 to 15 small balls, about 1 inch in size. Place the fritters into the freezer, and freeze for about 30 minutes
Remove the frozen fritters from the freezer, and roll the frozen fritters into the 1 cup panko.
Place the fritter balls in the air fryer basket, making sure to leave space between each fritter to allow for even cooking. Lightly spray the fritters with cooking spray to help them crisp up during cooking. Set the air fryer temperature to 390 degrees F (200°C) and set cook time for 6-8 minutes, flipping halfway through to ensure even crisping.
Once the fritters are golden and crispy, serve them immediately with 1 tablespoon Thousand Island Dressing, and enjoy!