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Step 1
Combine all-purpose flour, 1 teaspoon of salt, and Old Bay seasoning in a bowl, then whisk in beer and egg. Constantly whisk the batter until smooth and no lumps remain. Let sit for 10 minutes to thicken.
Step 2
Rinse and pat dry cod with paper towels and season with salt and ground black pepper.
Step 3
Fill a medium pot with enough oil to cover fish and heat it over medium heat until it reaches 375°F (190°C). Coat cod in the batter, take out and shake the excess batter off. Slowly drop fish in the oil one at a time. Do not overcrowd the pot. Fry for 5 to 8 minutes until both sides turn golden brown and crispy, turning halfway through to ensure they're fully cooked.
Step 4
Remove cod from the pot and drain on a paper towel to absorb the extra oil.
Step 5
Serve immediately with lemon wedges and dipping sauce, such as mayo or ketchup.