In a medium mixing bowl, whisk together the flour, garlic powder, and salt until combined. Gradually stir in the chilled milk until the batter is smooth and lump-free.

Heat vegetable oil in a heavy-bottomed frying pan over medium-high heat until it reaches about 370°F.

Dip each mushroom individually into the prepared batter, ensuring they are evenly coated.

Fry the battered mushrooms in small batches for about 4 minutes or until golden brown.

Transfer the fried mushrooms to a plate lined with paper towels to drain excess oil and sprinkle with salt.

Garnish with chopped fresh parsley and serve with your favorite dipping sauces.