Preheat the oven to 425° F. Line a baking sheet with a silicone liner or tin foil.
Cut the fillets into slider-sized pieces and pat dry with a paper towel. Season both sides with salt and black pepper.
In a large dinner plate, stir together the flour, salt, and black pepper.
In a medium-sized bowl, whisk together the eggs with a little splash of water.
In a third shallow dish stir together the seasoned panko with the Parmesan cheese.
Dredge each fillet in the flour, shaking off any excess.
Next, dip in the egg wash allowing excess to drip off, and finally gently press into the panko breadcrumbs being sure to coat all sides.
Place filets on the baking sheet and place on top rack of the oven.
Bake for 16-18 minutes, or until crispy and internal temp reaches 145 degrees.
Place 1/2 tbsp of tartar sauce on a half of Hawaiian dinner roll, add fish and lettuce if desired.