01 - Pat mushrooms completely dry with paper towels. If large, halve or quarter them to create bite-size pieces.
02 - Arrange three shallow bowls: first bowl with flour mixed with garlic powder, paprika, salt, and black pepper; second bowl with beaten eggs and milk whisked together; third bowl with breadcrumbs.
03 - Dredge each mushroom piece in seasoned flour, shaking off excess. Dip into egg mixture, then coat thoroughly with breadcrumbs. Place breaded mushrooms on a tray.
04 - Pour vegetable oil to a depth of 1 inch in a deep skillet. Heat to 350°F.
05 - Fry mushrooms in batches for 3–5 minutes, turning occasionally, until golden brown and crispy. Remove with slotted spoon and drain on paper towels.
06 - In a saucepan over medium heat, melt butter. Stir in flour and cook for 1–2 minutes, whisking constantly to create a smooth roux.
07 - Slowly whisk in whole milk until smooth. Add salt, pepper, garlic powder, and cayenne. Simmer for 3–5 minutes, whisking constantly until gravy thickens.
08 - Serve fried mushrooms immediately, generously topped with warm gravy.