In a mixing bowl, whisk together 1 cup of all-purpose flour, 1 teaspoon of garlic powder, and 1/2 teaspoon of salt until combined. Gradually add in 1 cup of cold milk, mixing continuously until the batter is smooth and free of lumps.

In a large, heavy-bottom pan, pour enough vegetable oil to fill it about 2 inches deep. Heat the oil over medium heat until it reaches 370°F.

Prepare your mushrooms by cleaning and trimming them. Dip each mushroom into the batter, ensuring it's fully coated and allow excess batter to drip off.

Carefully place the batter-coated mushrooms in the hot oil, frying for about 4 minutes or until golden brown and crispy. Turn them gently for even cooking.

Remove the mushrooms from the oil and place them on a paper towel-lined plate to absorb excess oil. Sprinkle with salt while hot.

Serve warm with your favorite dipping sauces like ranch or garlic aioli, and enjoy!