Using a fork or whisk, mix together oil, garlic powder, cumin, paprika, salt, and pepper in a mixing bowl. Add cauliflower florets and stir until evenly coated.
Beat the eggs in a second mixing bowl. Place the panko crumbs in a third mixing bowl or ziplock bag. Toss the cauliflower florets a few at a time in the beaten egg and then the panko crumbs and gently press crumbs into the cauliflower to adhere as much as possible.
Arrange the breaded cauliflower florets in a single layer in the air fryer basket and spray evenly with cooking oil.
Air fry at 375°F (190°C) for 15 minutes or until the crust is golden brown and cauliflower is tender. Serve immediately with your favourite dipping sauce.