It's a tricky one. I agree that 'pardon' is wrong, but because it's the word that is in majority use, teaching your child to say 'excuse me I didn't hear' or 'what did you say' may set them apart from their peers. With the incidence of bullying such an issue in schools, the last thing anyone would wish to do is bring their child up to be 'different' in any way.
Also, either of the alternatives are likely to be shortened: 'excuse me', to my mind, is the equivalent of 'pardon', i.e. apologising for some minor wrongdoing, and 'what' does sound rather blunt (although I've always understood that this is the expression favoured by the upper classes
).