Dip cod strips into remaining flour. Shake off any excess.
Then dip into beer batter.
Carefully drop fish one piece at a time into the hot oil. Cook until brown on both sides, turning only once.
Drain on paper towels.
Beer: Use whatever beer you enjoy drinking. I used a local pale ale. The alcohol does cook off in cooking, but if you still want to avoid it nonalcoholic beer will work. If you don't like the flavor of beer, a bubbly beverage like club soda will give the same effects.
Cod: I like the flavor and flakiness of cod. When selecting cod, look for bright white flesh with no spots or discoloration. Fish should have a solid texture with few bones. Fresh fish should have an ocean-like smell - if it's not fresh, it will likely have a fishy taste. However, any white fish would work. Other good options include halibut, haddock, tilapia,or grouper. Frozen fish will work if you don't have access to fresh seafood, just be sure to thaw it first.
Oil: Use a neutral oil with a high smoke point. Canola, vegetable, or peanut are my go-to. Avoid oils like olive oil which have a low smoke point.
Dry off excess moisture: Pat the fish dry with paper towels to help the batter better adhere.
Make-Ahead: Batter can be made up to 2 days ahead. We found that batter straight out of the fridge actually lead to a crispier result!
Don't overcrowd the pan: You want your oil to stay at the same temperature to avoid a greasy coating. Adding too much to the pot at the time same may quickly lower the oil temperature.
Don't overcook: Use a deep-fry thermometer to ensure your fish is cooked through. Overcooked fish is rubbery. If your oil is too hot the outside may burn with the inside remaining raw. Do your best to keep your oil at 370 degrees. Fish is down when the internal temperature reaches 145 degrees.
Keep warm: Keep fish warm while you fry the remaining batches in your oven at 250 degrees F.