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In a medium bowl, mix together 1 cup flour, cumin, cayenne, and salt. Slowly whisk in beer until thick, but not runny. Dredge fish in remaining flour first, then dunk in the batter. Fry in batches until golden brown, about 5 minutes. Drain on paper-toweled lined plate.
Meanwhile, grill tortillas on grill.
Toss in the tomato and cilantro, 5 minutes before serving.
Yield: 6 cups