Adjust oven racks to upper-middle and lower-middle positions and preheat to 250°F. Set a wire rack into an foil lined rimmed baking sheet. Pat the wings dry with paper towels and place into a large ziplock bag. Combine the baking powder and salt and add to the bag. Seal and toss to evenly coat.
Arrange the wings, skin side up, in a single layer on the rack. Bake on the lower rack for 30 minutes and then move the wings to the upper rack. Increase the temperature to 425°F and roast until golden brown and crispy, 40-50 minutes. Rotate the sheet halfway through baking.
Remove from the oven and let stand for 5 minutes.
In a large bowl, whisk together the fish sauce, lime juice, sugar, garlic, and black pepper. Add the wings to the bowl and toss to coat. Sprinkle on the cilantro, toss and enjoy hot!
