In a large bowl, toss together the shredded red cabbage, sliced red onion, chopped cilantro, red wine vinegar, lime juice, lime zest, and salt. Mix well and set aside.
In a small bowl, combine the mayonnaise, vegetable oil, chipotle chiles, minced garlic, and lime juice. Stir until smoothly mixed. Set aside.
Pat the tilapia fillets dry with paper towels. In a medium bowl, whisk together the flour, salt, pepper, paprika, and cumin. Gradually add the Seltzer to the dry mixture, whisking until smooth.
Heat enough vegetable oil in a skillet over medium-high heat. Dip each fish strip into the Seltzer batter, coating fully. Carefully place the battered fish in the hot oil and fry for about 2 minutes per side, or until golden brown. Transfer to paper towels to drain.
Spread chipotle sauce on a warm tortilla. Place a fried fish piece on top, add slaw, drizzle more sauce, and finish with lime juice.