Heat oil in deep pan to 375 degrees F.
Pour 2 cups milk into a pie plate or baking dish. Place filets in milk. Let soak for 10 minutes.
Place 2 cups cornmeal, salt and pepper in a paper bag. Drop half the pieces of fish into the cornmeal. Shake bag until well coated. Remove from bag and immediately place into deep fat. Fry until fish is golden on all sides, 3 to 5 minutes. Repeat with remaining cornmeal and remaining fish fillets, making sure the oil returns to 375 degrees F between batches.
Combine ingredients in a bowl.;
Recipe courtesy of Gourmet Magazine