Fried Fish Tacos

1. Preheat oven to 350 degrees F.
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 360 degrees F.
3. Meanwhile, separate tortillas and make 2 stacks of 6. Wrap each stack in foil and heat in oven 12 to 15 minutes.
4. While tortillas warm, stir together flour and salt in a large bowl, then stir in beer (batter will be thick). Gently stir fish into batter to coat. 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. Drain on paper towels.
5. Increase oil temperature to 375 degrees F and refry fish in batches, turning once or twice, until golden brown and crisp, about 1 minute. Drain on paper towels.
6. Assemble tacos with warm tortillas, fish, and accompaniments.

Yield: 6 servings