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Wash mushrooms and trim stems to 1/4 inches.
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Place flour on a sheet of waxed paper.
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Place breadcrumbs on second sheet of waxed paper.
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Mix egg and milk together in bowl.
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Roll mushrooms in flour to coat lightly.
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Dip mushrooms in egg mixture and roll in bread crumbs.
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Drop a few mushrooms at a time in hot oil (375) in electric skillet of deep fryer.
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Fry until golden brown, about 1/2 minute on each side.
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Drain on paper towels.
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Dip in Parmesan cheese while warm.