Set a rack on a baking sheet, put it in the oven, and preheat to 200 degrees F. Cut each fillet into 1-inch strips. Toss the panko, flour, zest and 2 teaspoons salt in 1 shallow bowl or pie plate. Beat the eggs lightly in another.

Heat about 1/4-inch oil in a large skillet over medium-high heat. Season the fish all over with salt and pepper, dip in the eggs, and then press into the panko mixture to coat evenly, shaking off any excess. Carefully place the fish in the hot oil, taking care not to crowd the pan. Adjust the heat, as necessary, to maintain a constant sizzle. Fry the fish, turning once, until evenly brown, about 2 minutes total (1 1/2 to 2 minutes for thin sole, 2 to 3 minutes for thicker cod). Transfer to paper towels to absorb excess oil, and, if necessary, keep warm in the oven on the rack. Repeat with the rest of the fish. Serve hot with lemon wedges and Tartar Sauce.

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