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Drain jalapeños. Place drained jalapenos in a single layer on paper towels. Top with more paper towels, and gently press to absorb excess liquid.
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In a bowl whisk milk and egg together. In another bowl combine cornmeal, salt, and pepper.
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Heat oil in a large saucepan or Dutch oven to 375 degrees.
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Dip jalapeno slices in the milk/egg mixture, then dredge in cornmeal mixture.
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Fry jalapeños, several at a time, 1 to 1 1/2 minutes. Use a slotted spoon to transfer fried jalapeño slices to paper towels to drain.
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Repeat with remaining jalapeño slices; use to top tacos or nachos.