In a large bowl, combine the ground lamb, breadcrumbs soaked in milk, egg, garlic, shallot, parsley, cumin, salt, pepper, and grated Manchego cheese. Mix until just combined — do not overmix.

Form the meatballs

With damp hands, shape the mixture into 1.5-inch diameter meatballs and place them on a tray.

Cook the meatballs

Heat olive oil in a skillet over medium heat. Add the meatballs in batches and brown on all sides, cooking through, about 8–10 minutes per batch. Remove and set aside on a plate lined with paper towel.

Make the Sherry & Foie Gras Cream

Sauté shallots

In a saucepan, melt butter over medium heat. Add chopped shallot and cook until translucent, about 3–4 minutes.

Deglaze with sherry

Add the dry sherry to the saucepan and simmer for 2–3 minutes to reduce slightly.

Add foie gras and cream

Add the cubed foie gras and stir until it melts into the sauce. Pour in the heavy cream, reduce heat to low, and simmer until slightly thickened, about 5 minutes. Season with salt and black pepper to taste.

Blend sauce (optional)

For a smoother texture, blend the sauce using an immersion blender or regular blender until silky.

Assemble and Serve

Plate the meatballs and spoon the sherry & foie gras cream generously over the top. Garnish with additional grated Manchego and fresh parsley if desired. Serve warm.