Pour the oil into a heavy bottomed pan and heat over medium heat. While you're waiting for the oil to heat, prepare the beer batter.
3 cups vegetable oil
Use paper towels to pat the cod dry. Cut the fish filets into equally sized pieces. Our filets were large enough to cut into 4 pieces each giving us 16 pieces total. Season the cod with salt and pepper.
2 pounds cod, 1 teaspoon salt, ½ teaspoon ground black pepper
In a large, shallow bowl, whisk together the flour, garlic powder, and seafood seasoning.
1 ½ cups all-purpose flour, 1 tablespoon garlic powder, 2 teaspoons seafood seasoning
Add the egg, and slowly whisk in the beer until completely combined. The batter will be thinner than pancake batter but thicker than buttermilk.
1 large egg, 12 ounces beer
One at a time, dip a piece of fish into the batter and allow the excess to drip off. Carefully lower the fish into the hot oil (the oil will shimmer when it's hot enough; if the oil begins to smoke, it's too hot). Add 2-3 more pieces of fish, as much as the pan can easily hold without being overcrowded.
While the fish cooks, line a large baking sheet with foil followed by paper towels. Add a wire rack on top of the paper towels. After the fish turns light golden brown use tongs to remove it from the pan and place it on the wire rack. It should read 145°F on an instant read thermometer.