01 - Pat mushrooms completely dry with paper towels. If mushrooms are large, halve or quarter them to create bite-size pieces.
02 - Arrange three shallow bowls: first bowl with flour mixed with garlic powder, paprika, salt, and black pepper; second bowl with beaten eggs and milk whisked together; third bowl with breadcrumbs.
03 - Dredge each mushroom piece in seasoned flour, shaking off excess. Dip into egg mixture, allowing excess to drip off. Press firmly into breadcrumbs to coat thoroughly. Place breaded mushrooms on a tray.
04 - Pour about 1 inch of vegetable oil into a deep skillet. Heat to 350°F, maintaining temperature throughout frying.
05 - Fry mushrooms in batches, being careful not to overcrowd the pan. Cook for 3 to 5 minutes, turning occasionally, until golden brown and crispy. Remove with slotted spoon and drain on paper towels.
06 - In a saucepan over medium heat, melt butter. Stir in flour and cook for 1 to 2 minutes, stirring constantly, until mixture bubbles and turns slightly golden.
07 - Slowly whisk in whole milk, a little at a time, until fully incorporated and smooth. Add salt, pepper, garlic powder, and cayenne. Continue whisking to prevent lumps.
08 - Simmer gravy for 3 to 5 minutes, whisking constantly, until thickened to desired consistency. Taste and adjust seasoning as needed.
09 - Serve fried mushrooms immediately while hot, generously topped with warm creamy gravy.