Steam the cauliflower florets until tender, about 5-7 minutes. Allow cooling slightly.
In a large bowl, mash the steamed cauliflower until chunky but cohesive.
Mix in eggs, Parmesan cheese, flour, garlic powder, salt, and pepper until well combined.
Heat olive oil in a skillet over medium heat.
Drop two tablespoons of batter into the skillet and flatten slightly. Cook for about 3 minutes on each side until golden brown.
Transfer fritters to paper towels to drain excess oil and serve warm with sour cream or Greek yogurt.