Add warm water to sugar, yeast and 1 Tbsp. butter in small bowl; stir. Let stand 5 min. or until foamy.
Use pulsing action of food processor to process bread flour and 1/2 tsp. salt just until blended. Add yeast mixture; process 1 min. or until mixture is well blended and forms ball that pulls away from side of container.
Transfer dough to medium bowl sprayed with cooking spray; turn dough over. Cover with plastic wrap. Let rise in warm place 30 min. or until doubled in size.
Punch down dough. Divide into 24 equal pieces. Roll each dough piece into 18-inch-long rope. Fold each rope in half, then twist slightly; pinch ends together to seal. Place 12 twists on each of 2 baking sheets sprayed with cooking spray.
Heat oven to 425ºF. Place racks on lowest and highest positions in oven. Fill Dutch oven with 2-1/2 qt. (10 cups) water. Add baking soda; stir until dissolved. Bring water just to simmer. Carefully add 6 pretzel twists, 1 at a time, to hot water; cook 1-1/2 min. or until pretzels start to puff, turning after 45 sec. Remove from water with slotted spatula; return to baking sheet. Repeat with remaining pretzel twists using both baking sheets. Sprinkle with remaining salt. Place 1 baking sheet on each oven rack.
Bake 13 to 14 min. or until pretzels are lightly browned, switching baking sheets on oven racks after 7 min. Transfer pretzels to wire racks. Melt 2 Tbsp. of the remaining butter; brush onto pretzels.
Melt remaining butter in medium saucepan on low heat. Whisk in flour; cook and stir 1 min. Gradually stir in milk, then beer; cook and stir 2 to 3 min. or until thickened. Stir in mustard. Add shredded cheese and VELVEETA; cook 3 to 5 min. or until completely melted, stirring frequently.
Serve with the pretzels.
Prepare using non-alcoholic beer. Or, substitute apple cider for the beer.
Do not bring the water with the baking soda to boil until ready to use. Otherwise, the pretzels might have a bitter baking soda-like flavor.
How to Easily Divide the Dough into 24 Equal-Size Balls
Divide ball of dough in half, then divide each half into 4 equal pieces. Divide each of the 8 dough pieces into 3 equal pieces to get a total of 24 balls. When dividing the dough, keep the other dough pieces covered with a damp towel to help prevent them from drying out.
Calories From Fat
% Daily Value*
Total Fat 9g
Saturated Fat 6g
Trans Fat 0g
Total Carbohydrates 29g
Dietary Fiber 1g
* Percent Daily Values are based on a 2,000 calorie diet.
* Nutrition information is estimated based on the ingredients and cooking instructions as described in each recipe and is intended to be used for informational purposes only. Please note that nutrition details may vary based on methods of preparation, origin and freshness of ingredients used.