1 c. flour
1 egg
1/4 c. vegetable oil
1 tsp. baking powder
1 c. milk
1/4 c. beer (ignore foam)

Mix above ingredients. Heat fat to 375 degrees in deep fryer. Coat smelt with flour, then dip into batter to coat completely. Deep fry for 3 minutes or until golden brown. Can use other meats or vegetables.