Parramatta utility Dylan Walker has produced the pass of the NRL season, setting up teammate Kelma Tuilagi for an incredible try against Manly.

In what ended with an upset 23-14 win at CommBank Stadium, the hosts trailed at half time after a brain fade from Tuilagi gifted the Sea Eagles an easy penalty goal.

Dylan Walker throws a flick pass against Manly. Fox League

Tuilagi was caught out by a rarely-used rule when the Eels made a break from inside their own half and he never played himself back onside.

“It’s well-spotted by the referee, but also Kelma Tuilagi should know better,” lead commentator Jake Duke said on Fox League.

That moment from Tuilagi was quickly forgotten right after the break, however.

Walker, who has been heavily linked with a Super League move for next year, wound back the clock with a piece of pure brilliance.

The 31-year-old threw a dummy and ran straight past some Manly defenders before he was grabbed in a tackle and produced a flick pass for the ages.

“Oh my lord – we’re gonna have to see that again, that was special,” Duke said.

Cooper Cronk was left in awe of the flick pass from the Eels veteran.

“Take a bow because this is an exceptional pass … that’s a highlight reel that he will be playing for the rest of his career,” the NRL great said.

The joy was short-lived for the blue and gold outfit, who were caught napping by Reuben Garrick from the ensuing kick-off.

Walker was waving to the crowd in celebration when Garrick spotted the Eels were down a man in their front-line, giving Manly the ball back straight away.

The visitors scored moments later through young gun Joey Walsh to regain the lead, before Isaiah Iongi hit back for the Eels in a see-sawing contest.

Jonah Pezet produced his best moment in a Parramatta jersey when he grubbered for himself to score what ended up being the match-winning try.

Ethan Bullemor had a chance to set up a grandstand finish with six minutes to go, but was dragged down and dropped the ball short of the line, before Pezet nailed a late field goal to put the icing on the cake for the Eels.