Cut chicken wings into three sections; discard wing tip section. In a large bowl or plastic bag, combine flour, garlic powder, salt and pepper. Add wings; toss to coat. In an electric skillet or deep-fat fryer, heat oil to 350°. Fry chicken wings, a few at a time, for about 9 minutes or until juices run clear. Drain on paper towels. In a saucepan combine soy sauce and sugar; cook and stir until sugar is dissolved, about 5 minutes. Dip fried wings briefly in sauce; serve immediately.