Step 1

Generously salt cod and sprinkle flour over the strips and toss to coat.

Step 2

In a large mixing bowl, add flour, chili powder, salt, pepper, and oregano.

Step 3

In a medium bowl whisk beer and egg.

Step 4

Pour wet ingredients to flour mixture and stir together until well mixed and set aside at room temperature.

Step 5

In a large skillet, preheat oil to 350 degrees F.

Step 6

Dip fish into batter and allow excess batter to drip off before adding to oil. Fry fish, flipping to ensure it's evenly browned, 4 to 5 minutes, then place on a paper towel-lined plate.

Step 7

In a food processor or blender, combine crema, chipotle in adobo and sauce, lemon zest and lemon juice, water, and salt until smooth; transfer to a small bowl.

Step 8

Serve tacos with chipotle cream sauce and garnish with toppings of your choice.