Rinse the mushrooms and gently pat them dry on a tea towel.
Get a pot of oil on medium heat, ready for deep-frying.
Whisk the eggs in a bowl. Add the flour to a plate and mix together with 1 teaspoon of salt. Add the panko to another plate and mix with 1 teaspoon of salt.
Take a piece of mushroom and first dunk in flour, then coat in egg, then transfer to the panko. Gently press down and turn the mushroom around so the panko sticks to all the grooves. Tap off the excess.
Repeat for the rest of the mushrooms. Fry in batches, flipping as necessary, until golden and crispy. Serve immediately with the dipping sauce.