Cut Salt (to taste) into bite size pieces then sprinkle with Ground Black Pepper (to taste) and Cod Fillet (4).
Add All-Purpose Flour (1/4 cup) to a plate and set aside.
Sift together the remaining Baking Powder (1 teaspoon), Salt (1 teaspoon), Ground Black Pepper (1/2 teaspoon), and All-Purpose Flour (3/4 cup). Add to a medium bowl. Feel free to add seasoning of choice.
Beat the Egg (1) in a small bowl, then stir in the Light Beer (1 cup). Add to the sifted flour mix. Stir until thick and smooth. There may be a few lumps visible which is OK. Try not to over-mix the batter.
Heat Canola Oil (2 tablespoon) deep fryer or a Dutch oven to 375 degrees F (190 degrees C). When ready to fry, dredge the fish pieces in flour first, then the batter. The batter is thick, so I recommend keeping one hand for dredging and the other clean for frying.
You will have to toss the fish in the batter with your hand to fully coat. Fry for 2-4 minutes or until both sides are golden brown.
Drain over a paper towel-lined plate. Taste and, if needed, sprinkle with a touch of Salt (to taste). Serve on a platter surrounded by a bowl of your favorite dipping sauce. Enjoy!