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Combine the mayonnaise, crema, garlic, lime zest, and lime juice in a bowl and whisk until smooth. The spread should be loose enough to spoon over the fritters but thick enough to cling.
Taste and adjust with more lime juice if it needs brightness or more crema if it is too thick. Set aside at room temperature while you fry the kakiage.
Remove the kernels from each cob. Place a small upside-down deli cup inside a large bowl, stand the corn cob on top, and cut downward to catch the kernels cleanly.
Combine the flour, potato starch, tapioca starch, salt, and black pepper in a bowl with the corn kernels and toss to coat. Pour in the cold sparkling water and mix gently until a loose, shaggy batter forms around the corn. Do not overmix. Fry immediately.
Heat about 1 inch of neutral oil in a large pan to 325°F (163°C) over medium heat. Working in batches, scoop the corn mixture into the oil and spread gently into your desired shape with the back of a spoon. Fry for about 2 minutes per side until deeply golden and crispy all the way through. Drain on a wire rack and season immediately with salt.
While the kakiage are still hot, spoon the elote mayo generously over each fritter.
Immediately dust with crumbled cotija and Mexican chili powder so they adhere to the warm mayo.
Finish with fresh cilantro and serve immediately.