01 - Pat mushrooms completely dry with paper towels. If large, halve or quarter into bite-size pieces for even cooking.
02 - Arrange three shallow bowls: first with flour mixed with garlic powder, paprika, salt, and pepper; second with beaten eggs and milk whisked together; third with breadcrumbs.
03 - Dredge each mushroom in seasoned flour, shaking off excess. Dip into egg mixture, then press firmly into breadcrumbs to coat thoroughly. Place on a tray.
04 - Pour 1 inch of vegetable oil into a deep skillet. Heat to 350°F.
05 - Fry mushrooms in batches, 3-5 minutes, turning occasionally until deep golden brown and crispy. Drain on paper towels.
06 - Melt butter in saucepan over medium heat. Whisk in flour and cook 1-2 minutes until lightly golden.
07 - Slowly whisk in milk until smooth. Add salt, pepper, garlic powder, and cayenne. Simmer 3-5 minutes, whisking constantly until thickened. Adjust seasoning.
08 - Plate fried mushrooms immediately and ladle warm gravy generously over the top.