With a very sharp knife, split the tough skin-like muscle that surrounds each testicle. Remove the skin (you can remove the skin easily if the testicles are frozen, then peel while thawing). Either leave whole or slice each testicle into approximately 1/4- to 1/2-inch-thick ovals.
Place slices in a large pan or blow with enough beer to cover them; cover and let sit 2 hours.
In a shallow bowl, combine eggs, flour, cornmeal, salt, and pepper to make a wet flour dredge or closer to a batter consistency.
Remove testicles from beer; drain and dredge thoroughly in the wet flour dredge.
In a large, deep pot, heat oil to 375 degrees F. Deep fry 3 minutes or until golden brown (will rise to the surface when done). Drain on paper towels.
Serve warm with your favorite hot pepper sauce.
* Be sure to ask your butcher for calf testicles, not bull testicles. Calf testicles are the size of a walnut and are much more tender than the larger bull testicles.
** Use enough vegetable oil to fill your frying container halfway to the top to allow for bubbling up and splattering and to completely cover calf testicles while frying.
Rocky Mountain Oysters Recipe: https://whatscookingamerica.net/History/RockyMtnOyster.htm