Preheat oven to 425°F (220°C). Line a baking sheet with parchment paper.
In a bowl, mix flour, milk, garlic powder, smoked paprika, salt, and black pepper into a batter.
Dip each cauliflower floret into the batter, ensuring even coating.
Roll coated florets in panko breadcrumbs for a crispy texture.
Arrange florets on the baking sheet, spray lightly with cooking spray.
Bake for 20-25 minutes, flipping halfway through, until golden and crispy.
Serve hot with your favorite bang bang sauce or dipping sauce.