Wash and pat dry the calamari rings.
In a bowl, combine the flour, cornstarch, salt, pepper, smoked paprika, and ground cumin.
Add sparkling water and whisk until smooth, creating a batter with a thick pancake-like consistency.
Heat the oil in a deep skillet to 350°F (180°C).
Dip the calamari rings into the batter, then carefully lower them into the hot oil and fry until golden brown, about 2-3 minutes.
Remove the fried calamari and place them on a paper towel-lined plate to drain excess oil.
Finely chop the onion, chili, cilantro, tomatoes, and avocado.
Warm the tortillas in a dry skillet or directly over a flame until slightly charred.
Fill the tortillas with the crispy calamari, then sprinkle with fresh cilantro, chopped onion, and avocado.
Squeeze fresh lime juice over the tacos before serving to enhance the flavors.
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