Preheat your oven to 425°F (220°C). Line a baking sheet with parchment paper or lightly grease it to prevent sticking.
In three separate shallow bowls, set up your breading station: one with the flour, one with the beaten eggs, and one with the Panko breadcrumbs.
Season the flour with salt, pepper, and any additional spices or seasonings of your choice, and mix well.
Dip each cauliflower floret into the flour, shaking off any excess, then dip it into the beaten eggs, and finally coat it thoroughly with Panko breadcrumbs, pressing gently to adhere.
Place the breaded cauliflower florets onto the prepared baking sheet in a single layer, leaving a bit of space between each piece.
Bake in the preheated oven for 25-30 minutes, or until the cauliflower is tender and the breadcrumbs are golden brown and crispy.
Once done, remove the cauliflower bites from the oven and let them cool slightly before serving.