Preheat oven to 400 degrees F.
Coat a large baking sheet with cooking spray.
For the chicken:
Season both sides of chicken with salt and black pepper. Place flour in a shallow dish. Place eggs in a separate shallow dish. Combine panko crumbs and Parmesan in a third shallow dish. Dip chicken first in flour, then in the egg and then panko crumb mixture. Transfer chicken to the prepared baking sheet and spray the surface with cooking spray. Bake for 25 to 30 minutes, or until chicken is golden brown and cooked through. Remove from oven.
For the sauce:
While the chicken is cooking, in a small saucepan, combine tomato sauce, wasabi paste, sugar, chili powder, and cumin. Set pan over medium heat and bring to a simmer, for 10 minutes. Remove pan from heat and reserve 2/3 cup of the sauce.
Serve 4 of the chicken breast halves with remaining tomato sauce spooned over top. Reserve remaining chicken and 2/3 cup of the sauce for another use.