Cut filets into ½ inch strips. Heat about 2 inches of peanut oil in a heavy-bottomed pot or Dutch oven over medium heat until a deep-fry thermometer registers 350 degrees. Or use a deep fryer and use according to instructions. Meanwhile, whisk the eggs in a shallow bowl. Whisk the flour, cornstarch, 1 teaspoon each salt and pepper in another shallow bowl.
Working in batches, dredge the flounder in the flour mixture, shaking off any excess, and dip in the beaten eggs, then return to the flour mixture, turning to form a thick crust. Fry the flounder in the hot oil until lightly golden, 1-2 minutes. Transfer to a paper-towel lined plate with a slotted spoon.
Warm tortillas in the microwave on a plate covered with plastic wrap for 45 seconds or serve room temperature. Fill with flounder and top with cabbage, salsa, avocado, sour cream sauce and/or fresh lime juice.
Optional: Sour Cream Sauce- combine 8 oz. sour cream, 3 Tablespoons finely chopped cilantro, 1 ½ Tablespoons fresh lime juice and 1/8 tsp. salt.
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