Preheat the oven to 350 degrees F.
Wrap the tortillas in aluminum foil and place in the oven until soft and pliant, about 12 minutes. Remove and keep wrapped until ready to use.
In a large pot or deep fryer, heat the oil to 350 degrees F. over high heat.
In a large bowl, beat the egg with the milk and water. Add the flour, Essence, and baking powder, and whisk to make a thin batter. Dip the fish in the batter, turning to coat, and shake to remove any excess. Fry in batches in the oil until golden and crisp, about 2 minutes. Remove and drain on paper towels, and season lightly with the Essence.
Stack 2 tortillas together on plates, and top with the fish. Squeeze with lime juice, and top the fish with cabbage, crema, and salsa to taste. Garnish with cilantro and serve immediately.
Yield: 4 to 6 servings