Start by making the salsa. In a medium bowl, combine the peaches, onion, jalapeño, garlic, cilantro, lime juice, and tequila lime seasoning. Mix well and set aside while you prepare the tacos.
Next, prepare the hearts of palm. Using a fork, gently press each one until slightly flattened. In a shallow dish, stir together the flour, salt, pepper, and crushed nori. Coat each piece of heart of palm in the flour mixture and set aside.
Prepare the tempura batter according to the package directions, using club soda as the liquid. Dip each floured heart of palm into the batter until fully coated.
Heat your griddle to medium-high and add enough oil for shallow frying. Place the battered hearts of palm on the griddle and fry until golden brown on both sides. If you want a cleaner, fish-like shape, use the edge of your spatula to trim away any extra batter.
Warm the tortillas by brushing lightly with oil and heating them on both sides until soft and slightly crisp.
To assemble, place a fried heart of palm “filet” on each tortilla. Top with peach salsa and finish with any additional toppings you like, such as jalapeño cream or hot sauce. Serve immediately and enjoy!