Wipe the Guajillo chilies with a damp paper towel. Roast the peppers until fragrant in a toaster oven. Be careful not to burn them or they will be bitter. Remove the stem and seed and put them in a bowl and cover with boiling water for 5 minutes.
Drain the chilies, and put them in the small work-bowl of a food processor along with the egg yolks, lime zest, lime juice, garlic, salt, and sugar. Blitz until smooth, scraping down the sides of the bowl as needed.
Add the olive oil in 5 additions, processing until smooth each time. If your food processor has a feed tube, that will work best. When the mixture is smooth and free of any chunks, your allioli is done.
Combine the salt, ground cumin, black pepper, and Mexican oregano in a small bowl and sprinkle evenly onto both sides of the fish. Shred the cabbage with a mandoline or sharp knife, and cover with ice water.
Add 1 1/2" of oil into a heavy bottomed pot and heat to 360 degrees F. Prepare a wire rack lined with a few layers of paper towels.
Dust the fish evenly with 2 tablespoons of flour. Put the remaining 1/2 cup in a bowl. When the oil is up to temperature, add the beer to the flour, and quickly whisk together. It's okay if there are a few lumps but be sure not to overmix.
Batter the fish and fry it in batches until light brown. Drain the fish on the paper towel lined rack. Once all the fish is fried, increase the heat of the oil to 375 degrees F. Fry the fish again until the crust is golden brown. The second fry ensures that the fish stays crispy.
To build your fish tacos, heat the tortillas and drain and dry the cabbage. Put down a tortilla, and add some shredded cabbage, top with some fried fish and the chili lime allioli. Serve with lime wedges for squeezing.