Steps:
- Fill the fryer with oil and heat to 375 degrees F. Preheat the oven to 200 degrees F.
- Cut the cod into 1-by-3-inch strips, using a sharp knife.
- Combine the flour, seafood seasoning, baking soda and a pinch salt in a medium bowl. Make a well in the center and gently pour in the beer. Mix until just combined. Working in batches, coat the fish generously in the batter.
- Fry the fish in batches until golden brown and crispy, turning the fish over to make sure they fry evenly, about 5 minutes. Transfer immediately to paper towels to blot the excess oil. Season with salt while the fish are still very hot.
- Arrange the fish on a baking sheet lined with a cooling rack, and insert a cocktail toothpicks into each piece. Hold in the oven until ready to serve.
- Serve with a small dollop of the Salt and Malt Vinegar Aioli on top of the fried cod.
- Whisk together the mayonnaise, vinegar, parsley and garlic in a medium bowl until combined. Stir in the salt, adding more to taste, if needed. Reserve until ready to use.
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