To prepare the crab: Remove the lungs and tail and arrange the crab on a large platter. Sprinkle with the minced jalapeño and the chopped cilantro. Pour the lime juice over and let marinate for at least 30 minutes, refrigerated. When ready to cook, season lightly with salt.

To prepare the batter: In a small bowl, sift together the flour and baking powder. Whisk in the water until the batter is smooth, then add the remaining ingredients, seasoning with cayenne and salt to taste. If made earlier in the day, set the bowl into an ice bath.

At serving time, in a deep wok, or deep-fat fryer, heat 3 inches of oil to 350 degrees.

Dip each crab into the batter and coat well. Carefully place one or two in the hot oil and cook until golden brown, about 2 minutes. Remove with a slotted spoon or flat strainer and drain on paper or clean toweling. Keep warm while preparing the remaining crab and the spinach.

In the same oil, cook the spinach. Drain on clean towels and season lightly with salt.

For presentation: Arrange a few fried spinach leaves on half of each of 4 plates. Place 1 crab on the other half and serve immediately.

This recipe yields 4 servings.

Nutrition per serving: Calories 398; Fat 20g; Carbohydrates 40g; Cholesterol 60mg; Sodium 408mg; Protein 17g; Fiber 4g; Calories from Fat 45%; Calories from Carbs 40%.

Comments: Soft shell crabs are in season from late spring through August. They should be alive when you buy them, and used the same day. Shrimp can be substituted for the crab. If using shrimp, peel, leaving the tail intact.