Sanitize all work areas, cutting boards, equipment and sinks used in the preparation of this recipe.
Pat the cod portions dry with paper towel, then season both sides with S&P Mix.
In three separate pans - Place flour in the first one, cracked eggs in the next one, and the panko breadcrumbs in the last one.
Using a fork, beat the eggs.
Dredge each piece of cod evenly into the flour.
Shake off excess, then submerge into egg wash, then dredge into breadcrumbs, pressing down firmly to ensure adhesion and that the cod is completely coated.
Place breaded cod onto wire rack lined sheet trays.
Cover, label, date and let rest in refrigeration so the breading has a chance to adhere, about 10 minutes.
Once coating has set, place breaded cod in between two sheets of patty paper.
Transfer to clean food storage containers. Cover, label, date and store refrigerated.