You'll want to set out a shallow dish/plate with the flour, another dish with the beaten eggs, and another with the Panko. Have a large sheet pan nearby. Begin by coating the clams in the flour, then the egg, followed by a coating of Panko. Place breaded clams onto the large sheet pan. Repeat process until all the clams have been floured, egged, and breaded.
Place the sheet pan into the freezer for 30-60 minutes to adhere the coating and prevent the clams for overcooking when frying.
To a dutch oven over medium-high heat, add 1-2 inches of oil. You'll want your oil good and hot (around 375 if you have a thermometer) so that the breading is golden and crisp within 60 seconds. Test the oil to make sure it's hot enough by dropping a small bit of leftover breading into the pot. If the oil rapidly bubbles around the edges, it's ready. If it splatters and pops severely, turn it down a smidge.
Set a plate with paper towels on it beside your stove and have a slotted spoon ready. Drop 4-5 clams into the pot at a time, removing when golden brown, after about 60 seconds, being careful not to overcook (or they will become very chewy). Place the clams on paper towels to drain and season with sea salt. Repeat with the remaining clams.
Serve hot with lemon wedges and tartar/cocktail sauces.