Attach fiat beater to stand mixer. Place lager, brown sugar, milk, butter and yeast in mixer bowl. Stir in 1 cup flour and salt on low. Gradually stir in enough remaining flour to make stiff dough that cleans side of bowl. Replace beater with dough hook.

Knead on low 8 minutes or until dough is smooth and slightly tacky, adding more flour as needed.

Shape dough into a ball. Place in large lightly greased bowl; turn once to grease surface. Cover; let rise in warm place 1 hour or until doubled.

Turn out dough onto lightly floured surface; knead 1 minute.

Divide dough into 12 equal pieces. Shape each piece into ball. Smooth surface by pulling top of dough underneath and pinching bottom together. Place on ungreased baking sheet.

Cover; let rise in warm place 30 minutes or until doubled.

Meanwhile, position oven rack in center of oven. Preheat oven to 425°F. Grease second baking sheet.

Bring water and baking soda to a boil in large pot. Add rolls to water in batches; cook until puffed, turning once. Drain rol!s on clean kitchen towel. Place rolls 2 inches apart on prepared baking sheet. Cut 1½-inch X in top of each roll with kitchen shears. Sprinkle with kosher salt.

Bake 15 to 18 minutes or until browned. Remove to wire rack