Code compliance - how do I pass EMT conduit through an interior wall?
There is no magic here

Conduits can simply go through drywall at will, as they're legal to use for both exposed and concealed applications.  If this were a penetration of the house-garage fire barrier, I would firestop it with an appropriate caulking product for the application, but since it's not, simply jabbing the conduit through a saw-cut hole in the drywall will do the trick.  Don't forget to double-check to make sure you aren't about to try to run the EMT through something other than drywall though!