01 - Pat mushrooms dry with paper towels. If large, halve or quarter them for bite-size pieces.
02 - Arrange three shallow bowls: first with flour mixed with garlic powder, paprika, salt, and black 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 coat thoroughly with breadcrumbs. Place breaded mushrooms on a tray.
04 - Pour about 1 inch of vegetable oil into a deep skillet. Heat to 350°F over medium-high heat.
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, melt butter over medium heat. Stir in flour and cook for 1–2 minutes, stirring constantly, until mixture bubbles and turns light golden.
07 - Slowly whisk in milk until smooth. Add salt, pepper, garlic powder, and cayenne. Simmer, whisking constantly, until thickened (3–5 minutes). Adjust seasoning to taste.
08 - Arrange fried mushrooms on plates and generously top with warm gravy. Serve immediately while crispy.