Set up three shallow dishes: flour in the first, beaten eggs in the second, and panko breadcrumbs mixed with chili powder, cumin, garlic powder, and salt in the third.
Dredge each cod strip in flour, dip in egg, and press into the seasoned panko to coat all sides.
Preheat the air fryer to 400°F (200°C). Arrange the fish strips in a single layer and spray generously with cooking spray.
Air fry for 10 to 12 minutes, flipping halfway through and spraying again, until the fish is golden brown and flakes easily.
Mix the sour cream with lime juice to make a quick crema. Warm the tortillas in the air fryer for 30 seconds.
Assemble the tacos with shredded cabbage, crispy fish strips, lime crema, cilantro, and a dash of hot sauce.