Step 1

In a medium bowl, whisk together the beer, 1¼ cups of the flour, baking powder, and 1½ teaspoons of the salt until no lumps remain

Step 2

The batter consistency should be a little bit runnier than pancake batter and completely smooth, set aside

Step 3

In a pie plate or a shallow bowl, combine the remaining 1 cup of flour, cayenne, garlic powder, and 2 teaspoons of the salt until very well incorporated

Step 4

Season the cod with the remaining ½ teaspoon of salt

Step 5

Attach a deep-fry thermometer to the side of a large pot

Step 6

Add the oil to the pot over medium-high heat, making sure it is about 3 inches deep

Step 7

Once the oil reaches 350°F, working with one piece at a time, dip the cod into the flour mixture and turn to coat

Step 8

Then dip it into the batter, letting the excess drip off

Step 9

Carefully add the cod to the hot oil, 2 to 3 pieces at a time, and cook, turning halfway through, until golden brown, 6-8 minutes

Step 10

Transfer the cod to a paper towel-lined plate

Step 11

Repeat with the remaining cod, allowing the oil to return to 350°F between batches.Sprinkled with salt

Step 12

Serve hot with tartar sauce and malt vinegar on the side if using