Preheat the oven to 400° F and spray a cookie sheet with cooking spray.
Combine the flour, salt and pepper together in a shallow dish. In another dish, pour the eggs. In a third shallow dish combine the parmesan, panko and parsley flakes.
Cut the tilapia filets into strips or nugget sized pieces. Dredge each piece in the flour, then the egg and finally in the panko.
Place the fish on the pan and place in the oven.
Bake the fish for 10-12 minutes.
Combine all the sauce ingredients together in a bowl and serve with the fish.