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“Tacos!” someone screeches from a surfboard-filled Jeep as they pass this plywood Cal-Mex hut, opened a block from Rockaway Beach in 2008. And the fervor is well deserved—having withstood four feet of Sandy flooding, the street-side shanty is back in action, peddling its cultish tacos to scruffy surfers, local families and fixed-gear bikers. The must-order is chef-owner Andrew Field’s stellar fish taco: flaky, beer-battered tilapia topped with tangy cabbage slaw, spicy crema, homegrown cilantro and crisp radishes in a quick-griddled corn tortilla. It tastes more Southern Cali than southern Queens, especially with a rich dollop of guacamole. Other bites include a chili-and-cotija-rubbed elote and cucumber-mango salad, with fresh-pressed watermelon juice to drink.