In 5-quart Dutch oven or heavy saucepan, heat 2 to 3 inches oil to 350°F. In medium bowl, mix flour, baking powder, 1 teaspoon salt and the beer with whisk until smooth. Working in small batches, dip brownies into batter. Fry in hot oil about 2 minutes or until golden brown. Drain on paper towels; sprinkle with sea salt.