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Step 1
Whisk 2 large eggs and 2 tablespoons all-purpose flour together in a medium shallow bowl or pie plate. Stir 1 1/4 cups panko breadcrumbs, 1 teaspoon of the kosher salt, 1 teaspoon garlic powder, and 1/4 teaspoon of the black pepper together in a second shallow bowl or pie plate.
Step 2
Season 1 1/2 pounds skinless cod fillet pieces with the remaining 1 teaspoon kosher salt and 1/4 teaspoon black pepper. Working with a few pieces at a time, add the cod to the egg mixture, turn to coat, then transfer to the panko mixture. Gently flip and press the cod into the panko mixture until completely coated. Place on a rimmed baking sheet in a single layer.
Step 3
Heat 1 cup neutral oil in a large cast iron skillet over medium heat until 350°F. Line a second baking sheet with a wire rack and/or paper towels. Fry about 4 pieces of cod at a time: Add to the hot oil and fry, flipping halfway through, until cooked through, an instant-read thermometer inserted into the thickest part registers at least 135°F, and golden-brown all over, 5 to 6 minutes total. Transfer to the rack or paper towels. Serve with chopped fresh parsley leaves if desired and tartar sauce.