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Mix together the ingredients for the Baja sauce and place in the fridge for at least 1 hour.
Heat deep-fryer, or 1 to 2 inches of oil in a 10-inch heavy pot (2 to 3 inches deep). Bring temp to 365°F.
Meanwhile, use a pair of tongs to slightly char the tortillas over a glass flame. Then wrap them in foil and keep warm in the oven at 250°F. If you don't have a gas flame, just place in foil and warm them in the oven.
Stir together the flour with the salt, garlic powder, all-purpose seasoning, and dry mustard in a bowl. Stir in the beer until fully incorporated. The batter will be thick.
Gently stir fish into the batter to coat.
Fry fish in batches, turning once or twice, until nice and golden, about 5 minutes. Drain on a plate lined with paper towels.
Assemble tacos with the warm tortillas, smeared with the Baja sauce, a slice of avocado, fried fish, pico de gallo, cabbage, and a squeeze of fresh lime. Add hot sauce to liking.