Place a sheet of wax paper on a flat baking sheet sized to fit in your freezer; set aside.
Beat eggs together in a bowl. Stir together the four, salt, pepper, and garlic powder in a second bowl. Mix together the panko and Parmesan cheese in a third bowl. Flour the clams well, shaking off any excess. Dip clams into the eggs, then into the panko mixture, pressing it evenly onto the clams. Place on prepared baking sheet, cover with wax paper; freeze until firm.
Heat oil in a skillet over medium-high heat. Fry clams until lightly browned, about 1 minute on each side. Do not overcook or they will become tough. Place on paper towels to drain.