Spray a baking sheet with no stick spray. Dry the tilapia fillets with a paper towel and place them in a baking dish.
Spread the mayonnaise evenly over the top of each fillet. Sprinkle each fillet with salt and pepper to taste. Spread each fillet with a thin layer of mayonnaise. Sprinkle the fillets evenly with the parmesan and panko mixture.
Bake 16-18 minutes, depending on the thickness of the fillets, until flaky. Sprinkle with parsley and serve immediately.