Batter Fried Filet of Fish

This recipe makes for the best batter
dipped and fried fish I've ever eaten.
It's a good authentic fried fish recipe.
The fish side of fish and chips.

Ingredients:
8 oz all-purpose flour
Pinch of Kosher salt
1 teaspoon baking powder
5 ounces seltzer water
5 ounces beer
4 (6 oz) filets of cod or pollock
Vegetable oil
Malt vinegar

Directions:
Put dry ingredients in a bowl.
Add seltzer and beer.
Whisk until lumps are gone.
Coat filets of cod or Pollock.
Add vegetable oil and fill halfway up the pan.
Flour the fish and shake off excess.
Put in batter, then gently lay the filet into oil.
(oil should be about 360 degrees) 4-6 minutes.
Drain on paper towels.
Serve with malt vinegar.