Heat the 2 quarts vegetable oil in a deep fryer to 350°F. If you don't have a deep fryer, you can heat oil in a large dutch oven or cast iron skillet, use a deep fry thermometer to measure.
Rinse the 24 ounces cod fish fillets, cut into smaller pieces, and pat it dry. Leave whole or cut into smaller pieces (I prefer smaller pieces).
Combine 1 cup of the flour, 1 tablespoon garlic powder, 1 tablespoon paprika, 2 teaspoons fine sea salt, 2 teaspoons ground black pepper, 1 teaspoon baking soda, in a shallow dish, stirring to combine. Stir the 1 egg into the dry ingredients. Gradually add the 12 ounces light beer (so it doesn't foam too much) until a thin batter is formed.
Toss the fish filets in the remaining 1/2 cup flour in a shallow dish or bowl and tap off the excess.
Dip the fish filets into the batter and immediately drop into the hot oil. Work in batches so you don't crowd the pan.
Turn once to ensure all sides are lightly brown and crispy, approximately 3-4 minutes for each batch, although this will be dependant on the thickness of your filets as well.
Transfer to a wire rack on a baking sheet to drain. Set into a hot oven to keep warm until the rest are completed.
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