Preheat oven to 425°F. Line a baking sheet with parchment paper and place a wire rack on top. Spray the rack with cooking spray.
Cut chicken breasts into strips about 1 inch wide and 3-4 inches long. Pat dry with paper towels.
Set up three shallow bowls: one with flour, one with eggs beaten with 1 tablespoon water, and one with panko, Parmesan, garlic powder, paprika, onion powder, salt, and pepper mixed together.
Working with one piece at a time, coat chicken in flour, shaking off excess. Dip in egg mixture, letting excess drip off, then press firmly into panko mixture, coating all sides.
Place coated tenders on the prepared wire rack, leaving space between each piece. Lightly spray the tops with cooking spray.
Bake for 18-20 minutes, flipping halfway through, until golden brown and the internal temperature reaches 165°F.
Let rest for 3 minutes before serving. Pair with roasted broccoli, sweet potato wedges, or a simple side salad for a complete meal under 400 calories.