Start by washing the broccoli under running water and then drain them. For a quicker option, you can use frozen broccoli.
Add the florets and water to a microwave-safe bowl and microwave for 3 minutes on high (Or you can boil them in salted water for about 15 minutes). Drain well and let cool in a bowl.
Finely chop the cooled broccoli.
In a large bowl, combine the chopped broccoli with sifted flour, Parmesan, eggs, salt, garlic powder and ground black pepper. Mix thoroughly until you have a consistent batter.
Let the mixture rest in the refrigerator for 10 minutes, covered with plastic wrap.
Heat vegetable oil in a large skillet over medium-high heat. Once hot, drop spoonfuls of the batter into the oil. Cook the broccoli fritters for 2–3 minutes on each side until golden brown. Work in batches to avoid overcrowding the pan.
Once cooked, transfer to a paper towel-lined plate to drain excess oil.
Serve your crispy, delicious broccoli fritters hot and enjoy!