Stir flour and garlic salt together in a medium bowl. Mix in water and egg until smooth.
Heat oil in a large deep skillet over medium-high heat until a drop of batter will sizzle and float to the top.
Working in small batches, dip mushrooms into batter and fry in hot oil until golden brown, 3 to 5 minutes. Remove with a slotted spoon and drain on paper towels.
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