Preheat oven to 375°.
Combine panko, 1/2 teaspoon salt, and 1/4 teaspoon pepper in a medium bowl. Add fish to bowl, tossing to coat. Place fish in a single layer on a baking sheet coated with cooking spray. Bake at 375° for 10 minutes or until desired degree of doneness, turning once.
Heat tortillas according to package directions. Divide fish and salsa evenly among tortillas.