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To be fair, you can probably get away with only using 95 or 96 frying pans.

Traditional Japanese culinary technique.

This Japanese commercial for FlavorStone non-stick cookware shows the proper way for you and 99 of your friends to prepare a pancake with 100 frying pans. It is unclear to me whether or not the French maid outfits are vital. I'd opt on the side of caution and use them.

Obviously, if you want two pancakes, you'll need 200 frying pans and 199 friends.

Sources: tvshop | h/t Laughing Squid