1) Prep your setup
Set a wire rack over a sheet pan near the stove. In a large heavy pot or deep skillet, add oil to reach 1 1/2 to 2 inches deep. Heat to 350°F and keep a thermometer clipped on if you can.
While the oil heats, pat the cod very dry with paper towels. Season with 1 teaspoon kosher salt, 1/2 teaspoon black pepper, 1/2 teaspoon garlic powder, and 1/2 teaspoon smoked paprika (if using).
Oil safety note: Fry in batches and do not crowd the pan. Overcrowding drops the oil temperature fast and that is how you get soggy, greasy batter. Let the oil climb back to 350°F between batches.

2) Make the tartar sauce (optional)
Stir mayo, pickles, capers (if using), lemon juice, and herbs. Taste and adjust with black pepper and a pinch of salt if needed. Refrigerate while you fry.
3) Mix the dredge and batter
Dredge: In a shallow bowl, combine 1/2 cup flour with 1/4 teaspoon kosher salt.
Batter: In a second bowl, whisk remaining 1/2 cup flour, cornstarch, rice flour, baking powder, and remaining 1/4 teaspoon kosher salt. Whisk in the egg, then whisk in 1 cup cold beer until you get a batter that looks like thick pancake batter. It should coat the back of a spoon. If it feels too thick, add a splash more beer.
Let the batter sit for 5 minutes while you confirm the oil is holding at 350°F.

4) Fry the cod in batches
Working with 2 to 3 pieces at a time, lightly coat cod in the dredge and shake off excess. Dip into the batter and let the extra drip for a second.
Lower into the oil carefully. Fry 2 to 4 minutes per side, until deeply golden and crisp, and the cod hits 145°F in the thickest part. Adjust the heat as you go to stay close to 350°F.
Transfer to the wire rack and immediately sprinkle with a tiny pinch of salt. Repeat with remaining fish, letting the oil return to temperature between batches.

5) Serve
Serve hot with lemon wedges and tartar sauce. If you want full fish-fry energy, add a crunchy slaw or a simple salad and call it a night.