Mix together the dipping sauce and rest in the fridge for at least one hour.

Whisk the beer, salt, and egg together in a bowl. Mix the flour, panko bread crumbs, paprika, and salt together on a plate.

One by one, dip the artichoke hearts in the egg wash and then roll in the flour mix.

Deep fry them in small batches (8 or less) at 375f for 4 minutes.

Remove from the fryer and rest on a cooling rack, seasoning with a pinch of salt immediately.

Dust with finely grated pecorino romano cheese and serve with the dipping sauce.