In a large mixing bowl, whisk the flour, baking soda, cumin, salt and cayenne pepper together. Add the corn, garlic and the jalapeño to the dry ingredients and toss to coat. Pour in the beer and stir until a thick batter forms. Set aside.
In a large heavy bottom pot, heat the canola oil over medium-high heat until it reaches 350°F. Using an ice cream scoop, scoop the batter into the hot oil, 5-6 scoops at a time. Fry the fritters until golden brown, about 5-7 minutes. Transfer the fritters to a plate lined with paper towel to dry.
Place two fritters in a corn or flour tortilla and top with radish salsa, pickled carrots, a dollop of yogurt and sprinkling of fresh cilantro. Repeat until all the tortillas are filled.
Serve the tacos immediately with a lot of cold beer