Preheat an oven to 375 degrees F (190 degrees C); prepare a 9x13 inch glass baking dish with cooking spray.
Whisk together the sugar, soy sauce, and garlic powder in a medium bowl. Arrange the wings in the bottom of the prepared dish; pour the soy sauce mixture evenly over the wings.
Bake in the preheated oven for 20 minutes; turn the wings over with a spatula and cook another 20 minutes.
