Cod Goujonettes with Salt and Malt Vinegar Aioli

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Peanut or canola oil, for frying

4 pounds skinless cod fillets

2 cups all-purpose flour

2 teaspoons seafood seasoning, such as Old Bay

1 teaspoon baking soda

Kosher salt

1 bottle lager, cold, such as Harp

Salt and Malt Vinegar Aioli, for serving, recipe follows

Salt and Malt Vinegar Aioli:

2 cups mayonnaise

1/2 cup malt vinegar

2 tablespoons parsley, chopped

1 clove garlic, finely minced

1 tablespoon kosher salt