Blot the cod pieces with a paper towel to get them as dry as possible.
In a large, deep pot or Dutch oven, heat oil over medium-high heat. The oil is hot enough when a pinch of flour dropped in it sizzles. (About 360 to 375 degrees F.)
Mix flour, beer, paprika, salt, pepper and garlic powder together in a large bowl to make a batter.
Dip cod pieces in batter and fry in hot oil, about 4 minutes per piece, until golden brown.
Remove to a paper-towel lined plate and season with sea salt to taste.
Place cod on a platter, garnish with chopped parsley and serve with lemon wedges, tartar sauce, malt vinegar and homemade fries or chips!