1. Wash mushrooms and pat dry.
2. In a bowl, mix together rice flour, salt, and ground black pepper until well combined and evenly distributed.
3. Add beer and mix until a smooth light batter.
4. Dip mushrooms to evenly coat.
5. Heat up oil in a large pan and deep fry on medium heat until golden and crispy.
6. In separate bowls, add dip ingredients and mix well. Serve with the fried mushrooms.