Remove the hardy stalk near the base of the brussels sprouts and the outermost leaves as needed. Thoroughly wash the sprouts.
Using a mandolin or a knife, chop the brussels sprouts horizontally as thin as possible.
Set sprouts aside in a medium bowl. Stir lightly with a fork to separate them.
Add shallots and garlic and toss to combine.
In a separate bowl, whisk together flour, parmesan, salt and pepper.
Add dry ingredients and the egg to the bowl with brussels sprouts mixture. Mix thoroughly. Allow resting for 10 minutes.
In a large fry pan, add oil and bring to medium-high heat. Start with 2 tablespoons of oil and add more if the pan begins to dry out.
Measure out the brussels sprouts mixture into 2 tablespoon portions and carefully add them to the pan. Use a spatula to flatten the fritters. Cook 2-3 minutes each side.
Set the fritters aside on a plate lined with paper towel. Allow to cool slightly – then enjoy!