Cut 4 large Idaho potatoes in half, then into 1/2" wedges. Put into bowl of ice water and chill for 30 minutes. Drain, pat dry, deep fry at 325 F for 4 minutes, until lightly browned.
http://img191.imageshack.us/img191/8297/31657421850247821730710.jpgDrain potatoes on paper towel, cool for 25 minutes and take heat off of your fryer oil. Pre-heat oven to 250 F. Turn heat up to 350 F and deep fry potatoes again for 5 minutes until fully golden brown. Season and keep warm on a baking sheet near the top of the oven.
http://img26.imageshack.us/img26/9731/30085321852042488217910.jpgCombine 1 1/2 cups AP flour with a 12 oz bottle of beer (as you can see I used Sam Adams Pale Ale), whisk the beer into the flour gently until combined and all clumps are gone. Season with salt.
http://img64.imageshack.us/img64/9651/30520721850274155061410.jpgSkin and fillet 1 1/2 pounds of cod (being a New England-er I use cod or haddock, but if they are not locally caught use a fish that is) and cut into 1" thick strips about 5-6" long. Pat dry and season lightly on both sides.
http://img64.imageshack.us/img64/3704/30983221852073154881510.jpgHeat your fryer oil up to 375 F. Dredge fish in a bowl of flour, then coat in your beer batter and slide directly into the oil (if you have a basket have it already submerged in the oil). Fry until fully golden-brown, about 4 minutes. Turn frequently to brown on all sides and avoid sticking. Drain on paper towel and season immediately, and keep warm in the bottom part of the oven.
http://img851.imageshack.us/img851/7923/31563121852179154870910.jpgServe with malt vinegar and tartar sauce (I made my own tartar, a basic recipe) and enjoy!
http://img35.imageshack.us/img35/5736/32028721854390821316410.jpg