Fried Fish Tacos

Directions

1. 1
   Preheat oven to 350F.
2. 2
   Heat 1 inch oil in a 10-inch heavy pot (2 to 3 inches deep) over moderate heat until a deep-fat thermometer registers 360F.
3. 3
   Meanwhile, separate tortillas and make 2 stacks of 6 to 8.
4. 4
   Wrap each stack in foil and heat in oven 12 to 15 minutes.
5. 5
   While tortillas warm, stir together flour and salt in a large bowl, then stir in beer (batter will be thick).
6. 6
   Gently stir fish into batter to coat.
7. 7
   Lift each piece of fish out of batter, wiping any excess off on side of bowl, and fry fish in batches, turning once or twice, until golden, 4 to 5 minutes.
8. 8
   Drain on paper towels.
9. 9
   Increase oil temperature to 375F and refry fish in batches, turning once or twice, until golden brown and crisp, about 1 minute.
10. 10
    Drain on paper towels.
11. 11
    Assemble tacos with warm tortillas, fish, and accompaniments.