Remove the stems from the shiitake mushrooms and trim off the base of the stem (as it is too tough to eat). Fry both the caps and the stems.
Set up the batter with three separate containers. Put one with wheat flour, another with beaten eggs, and the third with panko.
Dip each shiitake mushroom first in the flour, then the eggs, and coat it with the panko.
Heat cooking oil over medium heat in a medium pot.
Carefully place the coated shiitake mushrooms in the pot and cook until they turn golden brown on both sides. Once done, transfer them to a plate lined with paper towels to drain any excess oil.
Notes
Storage: You can freeze them before frying. They will last for a month in the freezer.
Use Japanese panko breadcrumbs for the best crispy texture.
Don't overcrowd the pot while frying to ensure even cooking.