Add canola oil (3-4 inches deep) to a large heavy duty pot or to the fill line of an electric deep fryer. The total amount of oil needed will vary depending on the pot, or fryer, used. Heat the oil to 350°F. If using a heavy duty pot, you can use a candy thermometer to keep an accurate reading of the oil temperature. You may need to adjust the heat to the pot as needed during frying to keep the oil temperature at a consistent 350°F. Line a large rimmed baking sheet with paper towels and top with a wire rack. This will be used to allow the excess oil to drain from the chicken once fried.

Place your boneless skinless chicken breast cutlets onto a clean large plate and pat dry with a paper towel. This will help ensure the coating adheres well to the chicken.

To a large shallow dish add the all-purpose flour, seasoned salt, baking powder, garlic powder, onion powder and black pepper. Whisk together until evenly combined.

To a second shallow dish, add the buttermilk and eggs whisking to evenly incorporate the ingredients.

Coat one piece of chicken on both sides in the flour mixture, followed by the egg mixture then back into the flour mixture. Set the coated chicken breast cutlet onto a large clean plate or baking sheet. Repeat until all pieces are coated before starting the frying process.

Depending on the size of your pot or fryer, fry 1-2 pieces of chicken at a time, ensuring not to overcrowd the pan for even cooking. Allow the chicken to fry for 6-7 minutes (3-4 minutes on each side) or until golden brown and the chicken is cooked through. Remove the fried chicken from the hot oil and place onto the prepared baking tray to allow the excess oil to drip off the chicken. Repeat until all four pieces of coated chicken have been fried.

To a medium (10 inch) sized skillet, over medium heat, add 2 tablespoons of the canola oil used to fry the chicken and unsalted butter. Once the butter has melted, add the all-purpose flour, seasoned salt and black pepper. Whisk to fully combine until no dry pockets of flour remain. Cook the flour mixture for 1 minute, while whisking constantly, until pale golden in color.

Slowly pour in the whole milk, while whisking constantly to avoid lumps from forming, until the gravy mixture is smooth.

Allow the gravy to come to a low boil, then cook the gravy for 3-4 minutes, while whisking often, or until thickened to a pourable consistency. The gravy should be thick enough to coat the back of a spoon. If you swipe your finger along the spoon, the gravy should leave a clean line. If your gravy is too thick, you can add an extra ¼ cup whole milk to thin the gravy if desired. Remove the gravy skillet from the heat as soon as the gravy reaches desired consistency. The gravy will continue to thicken as it cools.

To serve, place the chicken fried chicken pieces onto a large plate and spoon some of the gravy over the chicken. Garnish with coarsely cracked black pepper if desired.