Mix flour, egg yolks, egg whites, salt and beer with hand mixer or magic wand to a very light, airy dough. Heat oil in a deep fryer or in a saucepan (to about170 degrees ), briefly pull the asparagus spears through the batter and bake until crispy in 2-3 min. Remove and drain on kitchen paper.
Blanch the tomatoes with boiling water, remove the skin, remove the seeds and cut into cubes. Cut basil into pieces with scissors. Stir sherry vinegar, olive oil, salt, pepper and sugar to make a dressing, stir in diced tomatoes and basil and finish dressing with a dash of sparkling wine.
Divide evenly among four plates, arrange the asparagus spears on top in a ray shape and garnish with basil leaves.