In a large bowl, soak 1 ¼ cup dried chickpeas with 2 cups of water for 24 hours. Drain, cover and refrigerate in a small bowl until ready for use.
Heat 2 inches of oil in a dutch oven until the temperature on a thermometer reaches 375 Fahrenheit. While the oil comes to temperature in a food processor process 2 cups chickpeas, minced garlic, salt, cumin, parsley, lemon juice, baking powder, and all purpose flour until the mixture is very fine.
Stop and scrape the the mixture with a small spatula periodically if necessary.Using a small portion scoop, form rounded scoops into balls gently using your fingers. If you form them too hard they will fall apart.
Once the temperature reaches 375 degrees, place half of your falafels into the hot oil and fry 1 minute. Using a spider or small skimmer, turn falafels gently and fry 1 minute on the other side.
Immediately remove falafels with spider and place on paper towel lined plate. Enjoy once immediately cooled. Serve with tzatziki or your favorite sauce.