Bring a pot of water to a gentle simmer and add a splash of vinegar. Crack eggs carefully into the water and cook about three minutes until whites set but yolks remain soft. Transfer eggs to ice water, then dry gently with paper towels.
Add frying oil to a heavy pot and heat it to about 350°F. Maintaining proper oil temperature ensures a crisp exterior without overcooking the egg inside. Let oil fully heat before frying.
Beat the remaining egg in a shallow bowl. Mix garlic salt with panko crumbs in another bowl. Carefully dip each dried poached egg into beaten egg, then coat completely in panko crumbs.
Gently lower coated eggs into hot oil and fry for about one minute until golden and crisp. Remove with a slotted spoon and let excess oil drain on paper towels. Serve immediately while hot and crunchy.