Combine 1 cup of the flour, baking powder, and 1/2 teaspoon of salt in a large bowl. Gradually add the beer, whisking until the batter is smooth. Cover with plastic wrap, and refrigerate for 1 hour.
Heat oil in a medium skillet over medium heat. Add the scallions and garlic, and cook until soft, 4 to 5 minutes. Add the corn and cook for 2 to 3 minutes. Season, to taste, with salt and pepper. Allow to cool, add cheese, and set aside.
Make an incision the length of each chile and remove the stems and seeds. Stuff corn filling into chilies, and close with a toothpick.
In a large deep skillet, pour oil until half full. Heat over medium heat until hot. Dredge chilies in remaining flour, shake off excess, dip in batter, and fry until golden, approximately 1 minute per side. Drain on paper towels and season with salt.
To serve place on large dish and serve with sour cream and lime wedges.
This recipe was provided by a chef, restaurant or culinary professional. It has not been tested for home use.