In medium saucepan, heat oil over medium-high heat 10 minutes (about 350°); reduce heat to medium. Line rimmed baking pan with paper towels.
In small bowl, whisk flour, baking soda, paprika, salt and pepper; whisk in club soda just until combined. In 3 or 4 batches, dip tilapia pieces in batter and carefully add to oil; fry 4 minutes or until golden brown and internal temperature of tilapia reaches 145°. With slotted spoon, transfer to prepared pan.
In small bowl, whisk sour cream and sriracha. Lay tortillas on work surface; evenly divide avocado, rice, red cabbage, black beans, corn and cheese down center of tortillas. Evenly top with tilapia and drizzle with sour cream-sriracha mixture. Fold bottom and sides of tortillas over fillings to form burritos.