Prepare the ingredients. Put the amount of panko and flour that you need in bowls.
Season what you are frying with salt and pepper and then coat with flour.
Once you've coated everything with the flour, add water bit by bit to the bowl with the flour in it. Mix until it has the consistency of an egg.
Now coat what you are frying in this batter like you would with eggs. If for some reason you run out in the middle, just add more flour and water.
Coat evenly with panko and then fry it.