Pat dry the cod filets and season both sides generously with salt and pepper.

Prepare three shallow bowls. Place the flour in the first bowl. In the second bowl, whisk together the eggs with 1/2 teaspoon salt. In the third bowl, combine the panko bread crumbs, grated parmesan, Old Bay seasoning, and garlic powder.

Dredge each filets in the flour until evenly coated. Then, dip into the egg mixture—allowing any excess to drip off. Finally, press the filet firmly into the panko mixture so that the crust adheres well.

Lightly spray the bottom of your air fryer basket with olive oil spray. Lay the breaded filets inside, giving each enough space to let the hot circulating air crisp the coating. Set the temperature to 400°F and cook for 10 minutes. Gently flip the filets and cook an additional 3-5 minutes, or until the internal temperature reaches 145°F.

Serve immediately with your favorite accompaniments such as homemade tartar sauce, yum yum sauce, or simply a squeeze of fresh lemon.