Directions1. Cut cod into 1-inch square strips. Mix flour and beer in a large bowl. Heat up oil in a medium saucepot to 350°.
2. Dip cod into batter, then carefully place in oil. Fry two minutes on each side until cod is cooked. Take out and let drain.
3. In a large skillet, transfer some of the oil (about 1/2 cup) and heat up to medium high. Place flour tortillas in the oil one at a time for 30 seconds, then take out to drain on paper towels.
4. Place cod in a the middle of the tortillas then cover with cheese, lettuce and tomato. Fold over and sprinkle parmesan cheese on before serving.
Yield: 6 tacos