In a medium bowl, mix corn, flour, cotija cheese, chili powder, cilantro, salt, and pepper until well combined.
Mix in beaten eggs.
In a small bowl, mix together ingredients for dipping sauce and set aside.
Heat oil in a large skillet over medium-high heat.
Drop in about ¼ cup of corn mixture for each fritter in the pan.
Cook the fritters until golden brown, about 2 minutes.
Flip the fritters and cook for another 2 minutes, or until golden brown.
Serve with dipping sauce.