n n In a large bowl whisk together the flour, baking powder, and beer until a smooth, thin batter forms. It should be thinner than a pancake batter but slightly thicker than a crepe batter. Loosely cover with plastic wrap and let stand at room temperature for at least 30 minutes.n n Cut the cod fillets into (6 inch) strips. Pat the fish with a paper towel to make sure it is completely dry.nn