We compute the virtual next-to-leading corrections to the impact factors or
off-shell coefficient functions in the high-energy limit. When combined with
the known real corrections, these results will provide the complete NLO
corrections to the impact factors, which are necessary to use the BFKL
resummation at NLL for jet production at both lepton-hadron and hadron-hadron
colliders.Comment: LaTeX, 23 page