Soak the cut potatoes in ice water for at least 30 minutes, up to 2 hours. Soaking leaches surface starch - that starch removal is what lets the fries crisp without turning gummy.
Drain and pat the fries completely dry with clean kitchen towels. Dry potatoes will sizzle less and brown more evenly when they hit the hot tallow.
Heat beef tallow in a heavy pot to 325 F (163 C). You should smell a faint meaty aroma and see the surface shimmer - not smoke.
Blanch the fries in batches for 4 to 6 minutes, until they are cooked through but pale and soft to the bite. They will give off a tender potato scent and slightly creamy texture when pierced.
Remove blanched fries to a wire rack to cool for 10 minutes. Cooling firms the interior and prevents steaming during the final fry, promoting crispness.
Raise the tallow temperature to 375 F (190 C). This high temperature creates rapid steam at the potato surface and forms the crisp crust.
Fry the cooled potatoes in batches for 2 to 4 minutes, until golden brown and crackling when stirred. You'll hear a vigorous sizzle and see a deepening color at the edges.
Drain on paper or a rack, season immediately with kosher salt and freshly ground pepper, and toss gently. Seasoning while hot helps salt adhere to the fries' surface.
Serve hot, with your preferred dip. I recommend ketchup or a sharp aioli for contrast with the beefy richness of the tallow.