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1. FOR THE PICKLED ONIONS: Combine onion and jalapenos in medium bowl. Bring vinegar, lime juice, sugar, and salt to boil in small saucepan. Pour vinegar mixture over onion mixture and let sit for at least 30 minutes. (Pickled onions can be made and refrigerated up to 2 days in advance.)
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2. FOR THE CABBAGE: Toss all ingredients together in bowl.
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3. FOR THE WHITE SAUCE: Whisk all ingredients together in bowl. (Sauce can be made and refrigerated up to 2 days in advance.)
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4. FOR THE FISH: Adjust oven rack to middle position and heat oven to 200 degrees. Set wire rack inside rimmed baking sheet. Pat fish dry with paper towels and season with salt and pepper. Whisk flour, cornstarch, baking powder, and 1 teaspoon salt together in large bowl. Add beer and whisk until smooth. Transfer fish to batter and toss until evenly coated.
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5. Add oil to large Dutch oven until it measures about 3/4 inch deep and heat over medium-high heat to 350 degrees. Working with 5 to 6 pieces at a time, remove fish from batter, allowing excess to drip back into bowl, and add to hot oil, briefly dragging fish along surface of oil to prevent sticking. Adjust burner, if necessary, to maintain oil temperature between 325 and 350 degrees. Fry fish, stirring gently to prevent pieces from sticking together, until golden brown and crispy, about 2 minutes per side. Transfer fish to prepared wire rack and place in oven to keep warm. Return oil to 350 degrees and repeat with remaining fish.
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6. Divide fish evenly among tortillas. Top with pickled onions, cabbage, white sauce, and cilantro. Serve.
