Cod Puffs

Preheat oven to 375 degrees.
Cut fillets into 1-inch strips.
Combine flour, water, and baking powder.
Beat with electric mixer until smooth.
With tongs, dip fish pieces in batter allowing excess to drain off.
Allow to dry on wax paper before baking.
Bake cod puffs in a covered dish for 5 minutes or until fish flakes easily with a fork.
Serve with lemon wedges and tomato chili sauce or cocktail sauce.