Prepare the chilies first, roast, then remove the skins, seeds, and stems. Cutting lengthwise, cut as many 1/4 inch strips from the chilies, set aside.
In a large deep pan heat the oil to hot but not smoking. While the oil is heating, prepare a plate with paper towels as a place to drain the chili strips on when removed from the oil.
Pour beer, flour, baking powder, salt as desired, and pepper in a medium size mixing bowl and whisk well until there are no more lumps in the batter.
When the oil is hot, working in batches, dredge the chili strips in the batter and fry in the oil until golden brown, remove to the paper towel lined plate to drain, repeat for remaining batches.
Serve with the dipping sauce.