In a shallow bowl, mix the flour with paprika, salt, garlic powder, cumin, and black pepper.
In another clean bowl, whisk the egg and water together. Add the panko to a third bowl, seasoning it with a bit of salt to taste.
Pat the cod dry with a paper towel. Dredge the cod in the flour mixture, then the egg, and finally the panko breadcrumbs, pressing the crumbs against the fish to make them stick.
Place the fish bites in and even layer inside. Spray them with oil.
Air fry at 400F for 10-12 minutes, flipping halfway through the cooking time until the fish is crispy and lightly golden. If the fish is opaque inside and flakes off easily, it’s ready; otherwise, continue cooking for 1-2 minutes.
Serve in tortillas with shredded cabbage, onion, crema, cilantro, and lime.