Rinse the scallops under cold water and pat them dry with paper towels.
In a shallow dish, combine the almond flour, grated parmesan cheese, baking powder, garlic powder, onion powder, salt, and black pepper. Mix well.
In a separate bowl, whisk the egg and heavy cream together until well combined.
Dip each scallop into the egg mixture, allowing any excess to drip off, then dredge in the almond flour mixture until evenly coated. Place the coated scallops on a plate and repeat with the remaining pieces.
In a large skillet, heat the coconut oil over medium-high heat until shimmering.
Carefully add the scallops to the skillet, being careful not to overcrowd the pan. Cook in batches if necessary.
Fry the scallops for about 2-3 minutes on each side, or until they are golden brown and cooked through.
Remove the scallops from the skillet and place them on a plate lined with paper towels to drain any excess oil.
Serve the keto battered scallops immediately with lemon wedges on the side for squeezing over the top before eating.
