To prepare salsa- Combine tomato, onion, jalapeno, lime juice to
taste, kosher salt and pepper in a medium bowl. Stir in avocado and
cilantro. Add cayenne (if using).
To prepare tacos- Combine flour, cumin, salt and cayenne in a
medium bowl. Whisk in beer to create a batter.
Coat tilapia pieces in the batter. Heat oil in a large nonstick skillet
over medium-high heat. Letting excess batter drip back into the
bowl, add the fish to the pan; cook until crispy and golden, 2 to 4
minutes per side. Serve the fish with tortillas and the salsa.
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