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1
Whisk the flour, salt, and cayenne together in a wide bowl. Pour in the cold beer and whisk until a smooth, thin batter forms. Rest for five minutes. The batter should coat the back of a spoon lightly and run off in a steady stream — if it holds a thick ribbon, thin it with a splash more beer.
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2
Heat the oil in a deep, heavy pot to 180 °C. Maintain this temperature throughout frying: too low and the batter absorbs oil and turns sodden; too high and the exterior chars before the fish cooks through. This is where the dish lives or dies — a steady 180 °C produces the light, crisp shell that defines the Baja fish taco.
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3
Pat the fish strips completely dry. Working in batches of three or four strips, dip each piece into the beer batter, allow the excess to drip off for a moment, then lower carefully into the oil. Fry for three to four minutes, turning once, until the batter is a deep golden amber and the surface is audibly crackling. Remove to a wire rack — never a plate lined with paper, which steams the underside. The fish is done when the batter is rigid and golden and the interior yields to gentle pressure without resistance.
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4
While the fish fries, stir together the mayonnaise or sour cream, lime juice, and chopped cilantro. The crema must be thin enough to drizzle freely from a spoon in a continuous thread; if it holds its shape, stir in a few drops more lime juice or a teaspoon of water until it flows.
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5
Warm the corn tortillas in a dry skillet over medium heat, turning once, until pliable and lightly charred at the edges — thirty seconds per side. Double each pair of tortillas and hold them wrapped in a clean cloth to keep them warm and supple. They are ready when they fold without cracking.
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6
Assemble immediately: lay a doubled tortilla flat, set one or two fish strips at the centre, pile shredded cabbage over the fish, drizzle the crema over the top, and spoon salsa over all. Serve at once with lime wedges alongside for squeezing over the finished taco. The cabbage must retain its raw crunch; any softening signals that assembly has been delayed too long.