Preheat the oven to 400 degrees F (200 degrees C). Line a baking sheet with parchment paper.

Whisk eggs, salt, and black pepper together in a bowl. Place panko bread crumbs in another bowl.

Dip cauliflower florets in egg mixture, then dredge into bread crumbs to coat; place on the prepared baking sheet.

Bake in the preheated oven until tender and lightly browned, flipping once, about 25 minutes.