Preheat the fryer. Soak the potatoes for 30 minutes before frying. Using a french knife, cut the fillets in half, lengthwise. Season each fillet with Essence. In a mixing bowl, combine the flour and sugar together. Whisk in the beer, egg yolks, milk and water. Whisk until smooth. Season the batter with salt and pepper. Cover the batter and let rest for 30 minutes. Uncover the batter and fold in the beaten egg whites. Dip the fillets in the batter, letting the excess drip off. Carefully lay the fish in the fryer and fry for 4 to 6 minutes or until the fish is golden brown. Remove the fish from the fryer and drain on paper-lined plate. Season the fillets with Essence. Drain the potatoes and pat dry them completely. Place the potatoes in the basket and fry for 3 minutes. Remove the basket from the oil and drain for 2 minutes. Place the basket back in the oil and continue to fry until golden brown, about 3 to 5 minutes. Remove the chips from the oil and drain on a paper-lined plate. Season the chips with salt and pepper. Serve the fish and chips on newspaper with vinegar and fresh lemon juice.
Combine all ingredients thoroughly and store in an airtight jar or container.
Recipe from "New New Orleans Cooking", by Emeril Lagasse and Jessie Tirsch. Published by William and Morrow, 1993.