1. In a large bowl, we combine the all-purpose flour, rice flour, baking powder, salt, black pepper, oregano, lemon zest, olive oil, grated zucchini, spring onions and parsley.
2. We add the chopped cod and the beer, mixing well until a thick batter forms. The mixture should hold its shape on a spoon and not run.
3. If time allows, we refrigerate the batter for 30 minutes.
4. In a deep frying pan, we heat enough oil to almost cover the fritters. Using a spoon or an ice cream scoop for precision, we carefully drop spoonfuls of the mixture into the hot oil. We avoid overcrowding the pan.
5. We fry for 2–3 minutes on each side until evenly golden and crisp.
6. We serve immediately with plenty of fresh lemon juice.

Note
If using salted cod, we desalinate it for 24–36 hours. We rinse it thoroughly and place it in a bowl skin-side up, covering it with cold water. We change the water every 3–4 hours, lightly rinsing each time. The soaking time depends on the thickness of the fish. Before using, we drain and dry it very well. In this case, we season carefully with salt.
If using frozen fresh cod fillets, we thaw them slowly in the refrigerator inside a colander so excess moisture can drain away. Once fully thawed, we gently press and pat them completely dry with kitchen paper. Proper moisture removal is essential for a crispy result.