• Prepare a 2-2½ quart casserole dish by spraying with cooking spray. Set aside. Preheat oven to 350 F.

Prepare Topping:

• Heat 2 tablespoons butter in a small skillet over medium-low heat. Add panko and stir until well coated with the melted butter. Remove from heat and set aside.

Pasta:

• Cook the pasta in a large pot of salted, boiling water until al dente. Strain out all of the liquid and put the pasta back into the pot. Drizzle 1 tablespoon olive oil over pasta and toss well. This keeps the pasta from getting clumpy. Set aside until cheese sauce is ready.

Cook the lobster:

• With kitchen shears, cut through the hard, rounded side of the shell all the way to the tail fan, being careful not to cut through any of the meat. With both hands, pull the shell apart until the tail meat begins to pop slightly out of the shell. Place lobster tails in the basket of a French Steamer, cut side up, and place the steamer basket in a pot over 2-inches of water. Place a couple of lemon slices in the water. Bring to a boil and steam for about 5 minutes, or until the lobster is opaque, slightly puffy, and cooked through. Be careful not to overcook, which will dry out the meat. Remove lobster from the steamer basket and cool completely before removing it from the shell. Once cool enough to handle, remove meat from the shell and cut it into bite-sized pieces. Set aside.
  

Lobster-Gruyere Sauce:

• Heat butter in a 2-quart saucepan. Add shallots (or onions) and cook over medium-low heat, just until translucent, about 5 minutes. Slowly stir flour into the butter-shallot mixture with a wire whisk to make a roux. Reduce the heat to low and continue to cook, stirring often, for about 3-4 minutes, until it just begins to take on a slightly nutty smell. This gives the roux a nice, rich flavor.
• Slowly add the milk, a little bit at a time, stirring all the while, until milk is fully integrated into the roux and there are no lumps of flour. Continue to cook over medium heat until the sauce just comes to a boil. Reduce heat to low. Add grated cheese and stir until completely melted. Add white wine or sherry and stir into the sauce. Finally, add the cooked lobster pieces and stir well.
• Pour the lobster-cheese sauce over cooked pasta and stir well to coat all of the pasta with the sauce. Turn the mac 'n cheese mixture into the prepared casserole dish.
• Evenly distribute bread crumbs over the entire casserole and bake at 350 F for approximately 20-25 minutes, or until cheese sauce is bubbly and panko topping is golden-brown. Serve piping hot!