Divide egg whites from yolks.
Cream yolks with salt and sugar, add beer, flour, olive oil and knead the batter. Add whisked whites.
Break broccoli into florets, cook in salted water for 3 minutes, then cast in a colander and dry.
Dip the florets in the batter and fry in oil.
When serving, arrange the cauliflower on a platter. Serve tomato sauce or ketchup apart.