In a small bowl, mix together the flour, garlic powder, salt and pepper. Set aside.
Drain most of the liquid from the can and remove the hearts of palm.
Slice each cylinder of the hearts of palm so you have round "o" shaped pieces. For some of them, push out the center of the "o" so it's hollow in the middle, like calamari. You can save those pieces and batter/fry them as well.
Dip each piece into the flour mixture and toss until completely coated.
Add oil to a frying pan and heat over medium-low heat. Once the oil is hot, add the vegan calamari pieces to the pan and cook for 3-5 minutes, then flip and cook for another 3-5 minutes, until lightly brown on both sides.
Transfer the cooked pieces to a paper-towel lined plate to drain the excess oil.
Transfer the vegan calamari to a serving dish and squeeze lemon juice on top. Garnish with fresh parsley and nori flakes. Enjoy!