In a large bowl, break matzah into small pieces, roughly the size of cornflakes or smaller. Add boiling water, salt, pepper, garlic powder (if using), and mix well. Let the mixture sit for 2-5 minutes. Then stir in the eggs.

In a large skillet over medium high heat, add ½ inch of oil and heat until shimmering, but not smoking. Add 2–3 tablespoons of the matzah mixture, then flatten it with a spatula to form a fritter about 2–3 inches wide. Repeat with the remaining mixture until the skillet is full. Fry until golden brown on both sides, about 2–3 minutes per side. Transfer to a paper towel-lined plate or a wire rack, and repeat with the remaining mixture.

Serve immediately, alongside fresh mayonnaise and sliced tomatoes.