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In a saucepan, using a medium to high heat, heat 3 inches of oil.
While oil is heating, dry the cod well and season with kosher salt and freshly ground black pepper.
Mix the flour with garlic powder and paprika; then, add in the egg mixing well. Slowly whisk in the beer.
Dip the fish into the batter and carefully place into the heated oil. Fry until golden brown and internal temperature is 140 degrees. Remove to a wire rack. Note: Do not use paper towels as that will cause the fish to steam. Serve with tartar sauce (recipe below).