In a large bowl, combine flour, cornmeal, baking powder, and spices. Slowly whisk in cold sparkling water or beer until you get a smooth batter. The consistency should be slightly thick but still pourable. Keep the batter cold for best results.
Pour vegetable oil into a deep pan and heat it to around 350°F (175°C). Maintaining the right temperature is key to getting that crispy texture. If the oil is too hot, the coating burns; too cool, and the fish becomes greasy.
Pat the cod fillets dry with paper towels before dipping them into the batter. Make sure each piece is fully coated for even frying. Let any excess batter drip off before placing it into the oil.
Carefully place the coated fish into the hot oil. Fry each fillet for about 3–4 minutes per side until golden brown and crispy. Avoid overcrowding the pan to ensure even cooking.
Remove the fried fish and place it on paper towels to drain excess oil. Let it rest for a minute so the coating stays crisp. This step helps maintain the perfect texture.
Lightly toast your buns for added flavor and structure. Spread tartar sauce on both sides, then layer lettuce, fried cod, tomato slices, and pickles. Close the sandwich and serve immediately.