Season 1 pound cod filets with salt and pepper to taste on both sides.
Create a breading station for the cod by gathering 3 bowls. Add ½ cup flour to the first bowl. Dip each cod filet in the flour first.
Whisk together 2 large eggs and ½ teaspoon salt in the second bowl. Then dip the floured filet in the the egg mixture.
Combine 1 cup panko bread crumbs, ½ cup grated parmesan cheese, 2 teaspoons old bay seasoning, and ½ teaspoon garlic powder in the third bowl. Dip each egg-coated filet in the panko mixture.
Spray the bottom of your basket with olive oil spray then place the breaded filets in the basket of the air fryer. Cook at 400 degrees Fahrenheit for 10 minutes. Carefully flip the fish and continue to cook for 3-5 minutes or until the internal temperature reaches 145 degrees Fahrenheit.