Peel and grate carrots coarsely. Chop onion and garlic finely.
Place the carrots, rinsed chickpeas, onion, garlic, paprika, cumin, baking powder, potato flour, egg-whites and freshly ground salt and pepper into a food processor and process until it comes together. You want the mixture to have some texture, so don't over process until it forms a puree.
Scrape mixture into a bowl - if the mixture seems to be a little wet add a handful of bread-crumbs just to help the mixture hold together.
Form mixture into golf size balls by rolling between your the palm of your hands - then roll balls into bread-crumbs so they are coated.
Heat oil in a large pot or deep fryer until 180 degrees. Fry balls for approximately 1 - 2 minutes until golden brown. Drain on paper towel.
To make the dipping sauce, crush garlic finely and add to a bowl with yoghurt, tahini, salt, pepper and a pinch of sugar. Add lemon juice and adjust seasoning to balance if needed.