- 2 pounds Idaho potatoes, peeled and cut crosswise into 3/4-inch-thick chips
- 4 cod or haddock fillets (about 6 ounces each), cut in half lengthwise
- Essence to taste 
- 1 1/2 cups bleached all-purpose flour, sifted
- 1 tablespoon sugar
- 1/4 cup dark Beer
- 2 large egg yolks, beaten
- 1/2 cup milk
- 2/3 cup water
- Salt and freshly ground black pepper to taste
- 2 large egg whites, beaten to stiff peaks
- Vegetable oil for deep frying
- Malt vinegar
- 6 tablespoons fresh lemon juice
- Tartar Sauce 
- Soak the potatoes in cold water to cover for 30 minutes before frying. Season the fish on both sides with Essence.
- In a mixing bowl, combine the flour and sugar. Add the beer, egg yolks, milk, and water and whisk until smooth. Season with salt and pepper. Cover and let rest for 30 minutes. Fold in the egg whites.
- Heat 6 inches of oil in a deep, heavy pot or an electric fryer to 360?F. Dip the fillets in the batter, letting the excess drip off. Add the fish, several pieces at a time, and fry until golden brown, 4 to 6 minutes. Drain on paper towels. Season with Essence and keep warm.
- Drain the potatoes and pat dry. Place them in a fry basket and fry in the hot oil for 3 minutes. Lift the basket out of the oil and drain over the fryer. Return the basket to the oil and fry until golden brown, another 3 to 5 minutes. Drain on paper towels. Season with salt and pepper.
- Serve the fish ëní chips on newspaper and drizzle with the vinegar and fresh lemon juice. Pass the tartar sauce.