Pat the cod fillets very dry with paper towels and season lightly with a pinch of salt and pepper on both sides.
Set up a breading station with three shallow dishes. In the first, place the all-purpose flour. In the second, beat the eggs. In the third, combine the panko breadcrumbs, garlic powder, smoked paprika, onion powder, salt, black pepper, chopped parsley, and grated parmesan cheese. Toss with a fork to mix evenly.
Dredge each cod fillet in the flour, shaking off the excess. Dip it into the beaten eggs, letting the excess drip off. Then press it firmly into the panko mixture, coating all sides thoroughly. Gently press the crumbs into the surface so they stick well.
Preheat the air fryer to 400 degrees F for 3 minutes. Spray the basket lightly with cooking spray.
Place the breaded cod fillets in the air fryer basket in a single layer with space between each piece. Spray the tops of the fillets generously with cooking spray. This is what gives the panko its beautiful golden crunch. Cook at 400 degrees F for 6 minutes.
Carefully flip the fillets, spray the other side with another light coat of cooking spray, and cook for 5 to 6 more minutes until the panko coating is deep golden and crispy and the fish flakes easily with a fork.
Serve the panko cod immediately with lemon wedges and tartar sauce alongside.