Fill a sauce pan half way with water, season with sea salt and heat with a high heat, once it comes to a boil add in the cod fillet, lower to a low-medium heat and simmer for 6 to 7 minutes or until the cod is done and fork tender, then drain into a sieve

Meanwhile, add the flour into a large bowl, make a well in the middle, crack in the egg and whisk the egg, then add in the beer and mix everything together until there are no lumps, add more beer if needed, then add in the onion, garlic, parsley, paprika and season with sea salt & black pepper, mix together until you end up with a semi thick batter

Once the cod is cool enough to handle, finely chop it and add into the bowl with the batter, give it one final mix

Heat a large fry pan with a medium heat and add in the olive oil

Once the oil is hot but not smoking, start adding spoonfuls of the battter into the pan, all evenly spaced out and in a single layer, cook in batches, fry the fritters for about 2 minutes per side or until golden fried all around, then transfer over paper towels

To make the aioli, add in the garlic into a mortar, along with the saffron and a pinch of sea salt, using a pestle pound down until you make a paste-like texture, then add in the mayonnaise, lemon juice, olive oil and season with sea salt & black pepper, mix together until creamy

Transfer the fritters into a serving dish next to the aioli, serve at once, enjoy!