Prepare your fish by adding the olive oil, lime juice, chili powder, cumin, garlic powder, and salt to a medium bowl and stirring together. Add the cod fillets to a ZipLoc bag and pour the marinade over, then massage to coat and pop it in the fridge. You will prep the rest of the recipe while it marinates, and this will likely take 30-40 minutes, but as long as you marinate the fish for at least 20 minutes, you're good to go.
Meanwhile, add the sauce ingredients to a medium bowl and stir together until smooth. Taste and adjust if needed (e.g. add more lime or salt). Refrigerate until needed.
Prep your toppings and warm your tortillas. To warm the tortillas, use your preferred method or heat a dry cast iron skillet (don't add oil or butter) over medium-high heat. Once it's HOT, warm each tortilla individually, flipping once with tongs (about 30 sec/side). Place them in a clean kitchen towel or foil as you go along, and wrap them up to keep them warm.
When the fish is done marinating, melt the butter in a skillet over medium-high heat (you can use the same one you just warmed the tortillas in). Once the pan is hot, cook the fish for 3-5 minutes/side or until it flakes easily with a fork, taking care to not overcook it. Break the fish up with your fork, then serve straight from the skillet to keep it warm; it'll continue to cook a bit more once you take it off the stove.
Serve on warmed tortillas with desired toppings and a drizzle of the sauce.