Grate the paneer into a large mixing bowl using the coarse side of a box grater.
Finely chop the fresh spinach and squeeze out any excess moisture using a clean kitchen towel to ensure the fritters stay crispy.
Add the chopped spinach, eggs, liquid egg whites, and almond flour to the bowl with the paneer.
Season the mixture with garlic powder, onion powder, ground cumin, sea salt, and black pepper.
Stir the ingredients thoroughly until a thick, uniform batter forms.
Preheat your air fryer to 375 degrees Fahrenheit for 5 minutes.
Line the air fryer basket with parchment paper or lightly grease with avocado oil spray.
Scoop the mixture into 8 equal-sized patties and place them in the basket, ensuring they do not touch.
Air fry for 10-12 minutes, flipping halfway through, until the fritters are golden brown and firm to the touch.
Serve immediately while warm and crisp.