Add warm milk, active dry yeast, and brown sugar to a bowl. Whisk together and allow yeast to bloom for about 8-10 minutes.
Add 5 cups of Flour to the bowl of a stand mixer. Add salt and whisk together. Add the dough hook attachment and add yeast mixture, room temperature butter, and ½ cup of water. Start speed on low and gradually increase to medium, mixing for about 8 minutes, until dough is smooth. If dough is not coming together, add a tablespoon of water as needed.
Add dough to a well-oiled bowl and cover. Allow dough to rest in the oven with the oven light on or in a warm place for 45 minutes to 1 hour, until it has doubled in size.
Add 12 cups of water to a large pot. Warm the water over medium heat and bring to a boil. As water begins to warm, add baking soda (very slowly, the water will fizz up).
Cut dough into 6 pieces and roll each piece into a ball. Then roll each piece into a long rope, about 18 inches. Form the rope into a U-shape, twisting one end of the rope around the other twice. Pull the loop of dough on top of the twisted ends and allow the pretzel to rest on a baking sheet. Repeat for remaining pieces.
Preheat oven to 425 degree F.
Add 1-2 pretzels to the boiling water for 30 seconds on each side. Remove from water and allow to rest on the baking sheet.
Beat one egg. Brush egg over top of each pretzel, coating the pretzels completely. Sprinkle pretzel salt and bake for 15 minutes, until golden brown.
For the Smoked Gouda Beer Cheese dip, add butter to a sauce pan and melt. Add flour and whisk until butter clumps up. Add milk, shredded cheese, Worcestershire sauce, beer, salt, and spices. Stir until cheese is melted. Eat up!