Trim any excess fat from chicken breasts. Place each breast between two pieces of plastic wrap or in a zip-top bag and pound with a meat mallet or rolling pin to an even thickness about 1/2 inch thick.

Season

Season both sides of the pounded chicken with 1 tsp salt, 1/2 tsp black pepper, and 1/2 tsp garlic powder, dividing evenly among pieces.

Set up breading station

Place the flour in a shallow dish. In a second shallow bowl, whisk the 2 eggs with 2 tbsp milk until combined. Place the panko breadcrumbs in a third shallow dish.

Bread the chicken

Dredge each seasoned chicken breast lightly in flour, shaking off excess. Dip into the egg mixture, then press firmly into the panko breadcrumbs to coat completely. Set breaded cutlets on a sheet tray and let rest 10 minutes to help crumbs adhere.

Heat oil

Pour vegetable oil into a deep skillet or pot to a depth of about 1 1/2 inches (use about 1 liter total depending on pan). Heat over medium-high until oil reaches 170-175°C (340-350°F) or you can test by dropping a small piece of bread — it should sizzle and turn golden in about 30 seconds.

Fry the cutlets

Carefully lower 1-2 cutlets into the hot oil (do not overcrowd). Fry for 3-4 minutes per side, flipping once, until golden brown and an instant-read thermometer inserted into the thickest part reads 74°C (165°F). Adjust heat to maintain oil temperature.

Drain

Transfer fried cutlets to a wire rack set over a sheet pan or paper towels to drain. Let rest 2-3 minutes, then slice into strips if desired.

Serve

Plate one scoop of cooked rice and a portion of mac salad alongside a katsu chicken cutlet. Serve with the special dipping sauce and lemon wedge, if using.

Special Homemade Dipping Sauce (Katsu Sauce)

Combine 1/2 cup ketchup, 2 tbsp soy sauce, 2 tbsp Worcestershire sauce, 1 tbsp mirin (or dry sherry), 1 tbsp brown sugar, 1 tsp rice vinegar, 2 tbsp grated onion, 1 tsp minced garlic, and 1/4 tsp hot sauce (if using) in a small saucepan or bowl.

If using a saucepan: bring mixture to a gentle simmer over low heat, stirring, for 2-3 minutes until sugar dissolves and flavors meld. Remove from heat and let cool slightly. If using raw (no-heat) method: pulse briefly in a blender or whisk vigorously until smooth; allow to sit 10 minutes for flavors to combine.

Taste and adjust seasoning: add up to 1/2 tsp more sugar for sweetness, or 1 tsp more soy or Worcestershire for saltiness/umami. Strain the sauce through a fine mesh sieve if you prefer a very smooth texture. Keep warm or serve at room temperature alongside cutlets.

Sides (Rice and Mac Salad)

Cook the rice

Rinse 1 cup short-grain rice under cold water until the water runs mostly clear. Combine rinsed rice, 1.2 cups water, and 1/4 tsp salt in a small saucepan. Bring to a boil over high heat, then reduce to low, cover, and simmer 12-15 minutes until water is absorbed. Remove from heat and let rest, covered, 10 minutes. Fluff with a fork and form one scoop per serving.

Prepare macaroni

Bring a pot of salted water to a boil and cook 1 cup elbow macaroni according to package directions until al dente (usually 7-9 minutes). Drain and rinse briefly under cold water to stop cooking and cool for the salad.

Make mac salad

In a mixing bowl combine 1/2 cup mayonnaise, 1/4 cup diced carrot, 2 tbsp finely chopped celery, 1 tbsp finely chopped onion, 1/2 tsp sugar, 1/4 tsp salt, 1/4 tsp black pepper, and 1 tbsp milk (optional) to loosen. Add cooled macaroni and toss until evenly coated. Chill at least 20 minutes for flavors to meld.

Portion

Spoon one scoop of steamed rice and one portion (about 3/4 cup) of mac salad per plate alongside the sliced katsu chicken and a ramekin of katsu sauce.