Spray a baking sheet with no stick spray. Dry the tilapia fillets with a paper towel and place them in a baking dish.
In a medium bowl, mix the grated Parmesan cheese and panko bread crumbs
Spread the mayonnaise on both sides of each fillet. Sprinkle each fillet with salt and pepper to taste. Sprinkle the fillets evenly with the parmesan and panko mixture.
Bake 16 to 18 minutes, depending on the thickness of the fillets, until flaky.