In a medium bowl whisk together flour, cornstarch, chipotle powder, garlic powder, and salt. Slowly whisk in cold sparkling water and beer (if using) until a thick, slightly runny batter forms — it should coat but not be syrupy. Adjust consistency with a splash more water or a tablespoon more flour if needed.

Heat oil

Pour oil into a deep skillet or pot to a depth of about 2" (5 cm). Heat over medium-high until it reaches 180°C / 350°F (or a small breadcrumb sizzles and browns in about 30 seconds).

Batter and fry

Working in batches (do not overcrowd), dip florets into the batter to coat completely, letting excess drip off, then carefully lower into hot oil. Fry until golden and crisp, about 3–5 minutes per batch depending on size. Use a slotted spoon to transfer to a wire rack set over a baking sheet or paper towels; season lightly with a pinch of salt while hot. Keep fried florets warm in a 100°C / 200°F oven if needed.

Chipotle Mayo

In a small bowl combine mayonnaise, minced adobo chipotle, lime juice, honey, and salt. Taste and adjust: add a bit more chipotle for heat or more lime for brightness. Chill until ready to assemble.

Cilantro Chimichurri

In a food processor or by finely chopping, combine cilantro, parsley (if using), garlic, red wine vinegar, olive oil, red pepper flakes, salt, and black pepper. Pulse/whisk until well combined but still slightly textured — not a puree. Transfer to a bowl and let sit 10 minutes to meld flavors.

Corn Guacamole

Halve and pit the avocados; scoop flesh into a bowl and roughly mash with a fork leaving some chunks. Fold in corn kernels, diced red onion, minced jalapeño, lime juice, chopped cilantro, salt, and pepper. Taste and adjust seasoning. Keep chilled until assembly.

Assembly & Toppings

Warm tortillas

Warm tortillas on a dry skillet over medium heat about 20–30 seconds per side or wrap in foil and heat in a low oven until pliable.

Build tacos

Place a spoonful of corn guacamole on each warmed tortilla, add a small handful of shredded cabbage, then 2–3 pieces of fried cauliflower (depending on size). Drizzle with chipotle mayo and spoon a little cilantro chimichurri over the top. Add a few drops of Valentina hot sauce to taste and garnish with fresh cilantro leaves. Serve with lime wedges.

Serving suggestion

Serve immediately while cauliflower is hot and crispy. Provide extra chipotle mayo, chimichurri, and Valentina on the side for guests to customize.