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Place a wire rack on a rimmed baking sheet in the oven; preheat to 450°F.
Combine panko and Parmesan in a shallow dish. Place flour and egg in 2 separate shallow dishes. Sprinkle cod with 1/4 teaspoon each pepper and salt. Dredge the cod in flour, shaking off excess, then dip in egg, letting excess drip off, then coat with the panko mixture. Generously coat the top of each portion with cooking spray.
Remove the pan from the oven. Place the cod, sprayed-side down, on the rack. Coat the second side generously with cooking spray. Bake the fish until golden brown, 10 to 14 minutes.
Meanwhile, combine yogurt, mayonnaise, cornichons (or pickles), shallot and the remaining 1/4 teaspoon pepper in a small bowl.
Serve the cod with the tartar sauce and lemon wedges, garnished with parsley, if desired.