Preheat your air fryer to 375°F (190°C).

Wash and thoroughly dry the cauliflower head. Cut it into bite-sized florets, aiming for pieces that are roughly 1.5 inches in size, similar to chicken wings.

In a large mixing bowl, toss the cauliflower florets with 1 tablespoon of olive oil, 1/2 teaspoon of salt, and 1/4 teaspoon of black pepper until evenly coated.

In a medium mixing bowl, whisk together the all-purpose flour, milk, water, garlic powder, onion powder, smoked paprika, cayenne pepper (if using), and 1/2 teaspoon of salt until a smooth, thin batter forms. It should be thick enough to coat the cauliflower, but not overly clumpy.

In another medium mixing bowl, combine the Panko breadcrumbs, grated Parmesan cheese (if using), and 1/4 teaspoon of salt. Mix well.

Working in batches, dip each cauliflower floret into the wet batter, ensuring it's fully coated. Let any excess drip off.

Immediately transfer the battered floret to the Panko breadcrumb mixture. Roll and press gently to ensure it's completely covered with the breadcrumbs. Place the coated florets on a clean plate or baking sheet.

Lightly spray the air fryer basket with cooking spray. Arrange a single layer of coated cauliflower florets in the basket, making sure not to overcrowd it. You will need to cook these in 2-3 batches.

Spray the tops of the cauliflower florets lightly with cooking spray.

Air fry for 10-12 minutes, flipping the wings halfway through, until they are golden brown and crispy. The exact time may vary slightly depending on your air fryer model. Repeat with remaining batches.

Remove from the air fryer and serve immediately with your favorite dipping sauce like ranch, blue cheese, or buffalo sauce.