Directions: Mix flour and a salt in a bowl, make a well. Mix milk with egg slowly. Add egg mix to center of the well and beat until aerated. Set aside. Start heating oil to 375F. Run fingers across fish fillets and remove any pin bones. Slice the fillets into 1" by 3" strips.
When oil is up to temperature add beer to the batter and mix in. Dip and coat fillets with batter** and place into oil. Fry to a light golden brown, turning once. Remove and place on paper towels ta o drain. To keep pieces hot, they can be placed in a 300F oven while the balance is frying. *There are other types of cod, known as brown or red, do not use! The texture of meat and amount of natural oil doesn't give you the light flakiness desired.
**The batter will appear very thick and heavy, that's ok. As long as you keep your oil temp up, there will be no sponging. Options: Try adding dry mustard, (Coleman's) or hot Hungarian paprika to flour mix. A bit of ground cayenne works too. Chips Peel 5 med. Idaho potatoes, slice into 1/2" square strips by the length of the potato. Rinse in cold water to reduce starch. Leave in water until oil is 375F. Grab a large handful and pat dry with a paper towel until fairly dry, reduces spattering. Place into hot oil and fry until golden brown. Do a handful a time, keeping cooked ones warm in the oven. Assemble plate, sprinkle with a little salt and malt vinegar and enjoy. Please, "NO" ketchup.