After coating the fish in flour, they are typically dredged in egg, but I used tempura flour (which has egg in it) instead. You can use only as much as you need so it's economical. Mix the tempura flour with water, and add the mayonnaise, too. The mayonnaise is a substitute for egg and oil. If you add a little oil to the coating of deep fried foods, they fry to a nice crisp. Coat with panko.