• Blend the nori sheet in a powerful blender until you get nori flakes. You can also finely chop the nori sheet with a knife or use store-bought nori flakes. Set aside.
• Cut the hearts of palm into ½ inch pieces (about 1 cm), rings separated. Set aside.
• In a large zip lock bag, add the nori flakes, flour, garlic powder, salt, and pepper. You could also mix them in a bowl, but the bag method is more convenient. 
• Incorporate the hearts of palm and shake around to make sure everything is coated in the seasoned flour. You can make this in one or several batches, depending on the size of your bag. Sift the rings to get rid of any extra flour. You can also shake off the excess. 
• Cover the bottom of a skillet with about 1/4 inch of oil (about 1/2 cm). When the oil is hot, slip the rings in the hot oil and cook for about 2 minutes over high heat, turning the pieces until they’re lightly golden all over. You may need to do this in batches so your skillet isn’t too crowded. 
• Remove to a colander to drain and serve immediately with some lemon wedges, vegan aioli, marinara sauce, or vegan mayo.
• Keep the leftovers in a sealed container in the fridge for 3-5 days.

Credit: simpleveganblog.com