In a mixing bowl, combine wheat flour and a pinch of salt. Gradually whisk in the beer until you achieve a smooth consistency. Allow the batter to rest for about 10 minutes.

Gently stir in the egg yolks, grated Parmesan, and lemon zest into the batter. Mix until well incorporated.

Cut the Alaska seelachs fillet into bite-sized pieces, and season them with salt and pepper.

Heat vegetable oil in a deep frying pan over medium-high heat. Dip each piece of fish into the batter and fry for 4-5 minutes until golden brown.

Remove the fried bites using a slotted spoon and allow excess oil to drain on paper towels. Serve hot with dipping sauce and fresh lemon wedges.