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Gather 3 medium sized bowls for the breading station. In the first bowl, combine flour, cornstarch, black pepper, cayenne, cumin, and sea salt. Beat the eggs and lime juice together in the second bowl. In the third bowl, combine, panko breadcrumbs, shredded coconut, and lime zest.
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Dip the shrimp into the flour mixture, then the egg mixture, and lastly, dredge the shrimp in the coconut mixture, pressing the coconut mixture gently to adhere to the shrimp. Set the coated shrimp to the side.
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In a large skillet over medium heat, add about ½ an inch of coconut oil to cover the bottom of the pan. Fry the coconut shrimp in batches for about 4-6 minutes, flipping shrimp halfway through cook time.
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Remove the cooked shrimp from the pan and allow to rest on a paper towel-lined plate or on a cooling rack. Sprinkle with lime zest and serve with tequila lime dipping sauce.
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Tequila Lime Dipping Sauce: In a small bowl, whisk all the ingredients together. Refrigerate the sauce for at least 15 minutes prior to serving to allow the flavors to deepen. Store tightly covered in the refrigerator for 5 days.