For the fried fish: Heat the oil in a deep-fryer to 350 degrees F.
In a large bowl, combine the tempura batter mix and beer. While whisking, slowly add water until a pancake-batter consistency is reached.
Dip the cod in the batter and then toss in the panko to coat. Fry until the fish is golden brown and beginning to float, 3 to 4 minutes. Drain on paper towels.
For the chips: Heat the oil in a deep-fryer to 350 degrees F.
Add the pre-soaked potatoes to the deep-fryer and cook for 3 minutes. Remove the fries and allow to rest for 1 minute. Return the fris to the fryer and cook for an additional minute. Drain on paper towels and season with salt.
Serve the fried fish with the chips.
This recipe was provided by a chef, restaurant or culinary professional. It has not been tested for home use.
Recipe courtesy of Jack's Fish Spot, Seattle, WA