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 in egg mixture, then coat thoroughly with breadcrumbs. Place on a tray.
04 - Pour 1 inch of vegetable oil into a deep skillet. Heat to 350°F.
05 - Fry mushrooms in batches for 3-5 minutes, turning occasionally, until golden and crisp. 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 lightens in color.
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 - Transfer fried mushrooms to serving plates. Generously ladle warm gravy over the top. Serve immediately while crispy.