Thoroughly pat the cod fillets dry using paper towels and place them on a plate.

In a medium bowl, combine panko breadcrumbs, Parmesan cheese, garlic powder, salt, and pepper. Stir well until evenly distributed.

Gently press each fillet into the coating mixture, ensuring both sides are well covered, and set aside.

Preheat your air fryer to 400°F (200°C) for about 5 minutes, lightly spray the basket with olive oil.

Arrange the coated cod fillets in the air fryer basket in a single layer and cook for 12-15 minutes, checking for a golden brown color and that the internal temperature reaches 145°F (63°C).

Remove the cod from the air fryer and let it rest for about one minute.