In a shallow dish, combine the coconut flour, shredded coconut, finely chopped raw cashews (if using), garlic powder, onion powder, paprika, and sea salt.
In another shallow dish, beat the egg until well combined.
Dip each cod fillet into the beaten egg, ensuring it's fully coated. Dredge the fillet in the coconut flour mixture, pressing gently to ensure a good coating.
Heat coconut oil in a skillet over medium-high heat. Once hot, add the coated cod fillets. Cook for 3-4 minutes per side, or until the crust is golden brown and the cod is cooked through.
Remove from the skillet and let rest for a minute before serving.