1.Combine flour, cumin, salt and cayenne in a medium bowl. Whisk in beer to create a batter.
2.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 salsa.