Divide the Spam into three equal parts. To easily remove Spam from the can, soak it in hot water for 30 seconds to separate the oil.

Crack and mix 1 egg. Do not add salt as Spam is already salty.

Coat the Spam pieces in flour, then egg, and finally breadcrumbs. Shake off excess flour to avoid thick coating.

Heat a pan with enough oil and fry the Spam cutlets on both sides until golden brown. Place them on a paper towel to drain excess oil.

Sprinkle parsley and tonkatsu sauce on top, or serve the sauce separately for dipping.