Combine milk and eggs in a bowl, beating eggs into milk with a whisk. Add flour to another bowl, season with salt and pepper. Place panko in another bowl. First dip halibut pieces into flour to coat. Then dip into egg mixture and finally panko. Repeat with all fish pieces, placing on a tray covered with parchment paper.

Heat a large nonstick skillet over medium-high heat. Add 2 Tablespoons oil to pan. Add half of fish, cook about 5-6 minutes or until done, turn to brown all sides. Repeat with remaining oil and fish.

Meanwhile, add butter to a nonstick skillet over medium heat. When melted, add corn and chipotle chili powder. Cook until corn has brown edges, about eight minutes.

For the mayo, combine mayo, chilis, zest and lime juice in a bowl. Set aside.

Prepare fish tacos with warmed tortillas, fish, corn, lettuce and chipotle lime mayo.