Heat a pan until hot then add the butter. Swirl until the sizzling subsides, then carefully add the roe to the pan (it will splatter hot oil all over the place). As the moist row sac cooks, some of it will pop in the hot oil so stand as far away as you can. Fry until brown and crisp on that side then flip and crisp on the other side.
Plate, drizzling the brown butter on top and sprinkle with smoked salt, pepper and and the grated cheese. Serve with lemon wedges and bread.