In a large bowl, whisk together the flour, cornstarch, baking powder, paprika, garlic powder, and salt. Gradually add the cold sparkling water or beer, whisking until a smooth batter forms with no lumps.
Step 3: Heat the Oil
Fill a deep fryer or heavy pot with enough oil to fully submerge the lobster tails. Heat the oil to 350°F (175°C).
Step 4: Prepare the Lemon-Garlic Butter Sauce
While the oil heats, melt the butter in a small saucepan over low heat. Add the minced garlic and cook for 1 to 2 minutes until fragrant. Stir in the lemon juice and season with salt and pepper to taste. Remove from heat and keep warm.
Step 5: Fry the Lobster Tails
Dip each prepared lobster tail into the batter, allowing any excess to drip off. Carefully place the lobster into the hot oil and fry in batches to avoid overcrowding. Cook for 3 to 4 minutes, or until the coating is golden brown and crisp.
Step 6: Drain and Serve
Remove the lobster tails from the oil with a slotted spoon or tongs and place them on a paper towel-lined plate to drain. Serve immediately with the warm lemon-garlic butter sauce for dipping.
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