Place fillets on a plate.

Sprinkle fillets with salt and pepper on both sides.

Squeeze a small bit of lemon juice on the fillets.

Place egg whites in a small bowl, beat slightly.

In a medium bowl, combine panko and Parmesan-Reggiano cheese. Mix together and set next to the egg whites.

Place a filet into the egg whites. Turn to coat fully.

Allow excess egg to drip off and move filet to the bowl with the panko crumbs. Dredge the fish in the panko/cheese mixture, turning and pressing to evenly bread the filet. Set aside and repeat with all fillets.

Place a large nonstick skillet over medium high heat.

Add butter or olive oil and heat until hot and shimmering.

Place a filet or two in the pan. Cook for 3 - 4 minutes on each side, depending on thickness.

Once the fish is white and flaky, remove to a plate and keep warm. Repeat with remaining fillets. (See Note Above if cooking Halibut Fillets)

Serve hot.