NOTE: Drain all liquids from the 3 pounds of tails before grinding and reserve for later use. It is a good idea to use hands and squeeze the liquids from the tails. Grind all crawfish tails with food processor. Use 2 lbs of tails for the balls and the remaining 1 lb for the gravy.
CRAWFISH BALLS: In a large bowl, add 2 lbs. of ground crawfish tails, onions, celery, parsley, shallots and bread crumbs and mix thoroughly. While mixing, season mixture with salt, black pepper, red pepper and garlic powder. Add 4 raw eggs to mixture and mix thoroughly. Form into 1" to 2" balls. After balls are made, deep fry the balls until they are golden brown. Set them aside to add to gravy later.
GRAVY: In a medium-sized thick bottom stock pot, add cooking oil and flour and cook on medium to high heat stirring constantly until roux is golden brown. Add onions, celery, garlic and bell pepper and sauté until onions are clear. Add ground crawfish tails to mixture sauté for 8 to 10 minutes. Add crawfish liquids that were removed from tails prior to processing, chicken broth; bring to boil. Add shallots and parsley and cook on gently boil for 1 hour. Add fried crawfish balls to gravy and cook on medium to low heat for about another 30 minutes. Season to taste and add water as necessary (gravy should be a heavy and smooth consistency). Serve over white rice.