Preheat oven to 400℉.
In a small mixing bowl, whisk together flour, salt, black pepper, garlic powder, and cayenne pepper.
In another small bowl, beat together eggs.
In another small bowl, whisk together panko crumbs, parmesan, and melted butter.
Aline bowls in order of flour mix, eggs, then panko crumbs mix.
Aline cookie sheet with parchment paper.
Coat Brussels Sprouts in flour, then eggs, then panko, then place on parchment paper in rows and columns. Make sure Brussels Sprouts do NOT touch each other.
Place in oven to bake for 20-25 minutes.
During last 5 minutes of baking, use a small bowl to mix together ingredients to make dipping sauce.
Remove from oven, dip, and enjoy!
