Preheat oven to 375°F and lightly grease a 2-quart baking dish.
Blanch the broccoli: Bring a pot of salted water to a boil. Add broccoli and cook for 2–3 minutes until bright green and just tender. Drain well and let sit for a few minutes to release excess moisture.
Make the roux: In a saucepan over medium heat, melt butter. Whisk in flour and cook for 1–2 minutes until lightly golden.
Add liquids: Slowly whisk in milk and heavy cream. Continue whisking until smooth. Simmer for 2–3 minutes until the sauce lightly thickens and coats a spoon.
Add cheese: Reduce heat to low. Stir in cheddar and parmesan until fully melted and smooth.
Season: Add garlic powder, onion powder, Dijon mustard, ¾ tsp salt, and black pepper. Stir well and taste for balance.
Assemble: Place broccoli in the baking dish. Lightly sprinkle with remaining salt. Pour cheese sauce over and gently mix to coat evenly.
Prepare topping: In a small bowl, mix panko, melted butter, and parmesan. Sprinkle evenly over the top.
Bake: Bake for 20–25 minutes until bubbling around the edges and golden on top.
Optional broil: Broil for 1–2 minutes for a deeper golden crust.
Rest: Let sit for 5 minutes before serving to allow the sauce to set.