1. Pat the fish dry and cut into strips about 1 by 3 inches. Season lightly with salt and pepper.
2. In a bowl, whisk flour, cornstarch, baking powder, salt, paprika, and garlic powder. Slowly add cold sparkling water until the batter reaches a thick but pourable consistency.
3. Heat oil in a skillet to 350 to 360 degrees F. Dip fish into batter, allow excess to drip off, and carefully place into hot oil. Fry 3 to 4 minutes until golden and crisp. Transfer to a wire rack.
4. For baked version, preheat oven to 425 degrees F. Coat fish in panko breadcrumbs and place on a wire rack over a baking sheet. Bake 12 to 15 minutes until golden and flaky.
5. For air fryer method, cook breaded fish at 400 degrees F for 8 to 10 minutes, flipping halfway through.
6. Blend mayonnaise, chipotle peppers, adobo sauce, garlic, and lime juice until smooth to create the sauce.
7. Warm tortillas. Assemble tacos with crispy fish, shredded cabbage, chipotle sauce, cilantro, onion, and a squeeze of lime. Serve immediately.