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Tell us more. Where is the panel to be located? If it is in a place like the bottom of the stairs in the basement, where you would be bringing down furniture and other large items, I would look at placing the romex in thinwall conduit just so it is well protected.
If it is off in a corner where it is just the panel mounted on the wall, I would just staple the romex NEATLY as it comes down the wall and enters the panel from above and the sides. If you're still concerned with that set up, you can use some one-bys and screw those to the backer board. Then use a neatly cut partial sheet of plywood and screw that to the one-bys to act as a replaceable cover. That will give you great access later on if you want to run another wire or two into your panel, while still maintaining more than adequate mechanical protection over the romex. You can always place the last two to three feet of romex in pipe, plastic , rigid or thin wall if you like. You can always go beyond what the code requirements (remember they are a MINIMUM requirement) call for, you just can't bugger it up and be less than the code calls for. And remember all your work must be done in a "neat and workmanlike" manner. Neatness counts here, so run your romex nice and straight as it goes down the wall. I even put the staples in very neatly so they all line up. And if you're doing this, remember that all the neutrals are landed ONLY on the neutral bar in the panel. And all the grounds are ONLY landed on the ground bar in the panel. You do not mix the landings and have a bunch of white and a bunch of grounds on one bar. And don't forget, you must have work space (all the time, not sometimes blocked with a bunch of boxes) provided for in front of the panel:
Article 110.26(A)(2) - Specifies that the width of the working
space in front of the electrical equipment shall be the
width of the equipment or 30 in. (762 mm), whichever is
The goal, obviously, is to prevent a worker from
being unduly crowded when testing or maintaining equipment.
The width of the working space is a factor regarding
worker safety. When the possibility exists to encounter live
components, a worker must have adequate room to avoid
contacting grounded components or incurring injury when