Place the all-purpose flour, egg, and panko breadcrumbs into 3 separate shallow bowls, then season each with 1/4 teaspoon of kosher salt and 1/4 teaspoon of black pepper.
Dredge the fish strips in the flour, then the egg, and finally the breadcrumbs.
Spray the fryer basket with nonstick cooking spray, then drizzle 4 fish strips with 1 tablespoon of canola oil, place in the basket, and cook for 10 minutes.
Remove the strips from the basket and place on a wire rack. Repeat this process with the remaining fish strips.
While the fish strips cook, make the salsa in a medium bowl by mashing together the avocado, tomato, onion, kosher salt, and lime juice. Set aside.
Remove the fish from the fryer and place 2 strips in each corn tortilla, then add 1/4 cup of avocado salsa. (You can also use other toppings, like shredded lettuce or hot sauce.) Serve warm.