Pat fish dry with paper towels. Feel for bones with your hands and if there are any remaining bones, trim them out. Leave filets whole or cut into desired size pieces.
Make your breading station: Pour flour onto a rimmed plate or shallow bowl. Add eggs and beat in a separate small bowl and pour panko crumbs, salt and pepper into a third bowl or plate. Mix panko, salt and pepper together well.
Dredge each fish filet into flour. Then dip them in the beaten egg and finally roll them in the panko crumbs. Use your hands if necessary to press crumbs into cod filets and coat them as thickly as possible.
Heat a skillet containing at least an inch of cooking oil over medium heat to about 350º, or until oil sizzles and pops when a drop of water hits it.Gently lower pieces of fish into the pan, being careful not to splatter hot oil. Fry the fish in batches until golden brown on one side (about 2 minutes), then flip, and repeat on second side.Remove from oil and drain on a paper towel-lined plate.
Whisk all sauce ingredients together well and serve with fish.
