Soak the cod in cold water for 12 hours. Drain and poach, starting with fresh cold water. Simmer for 15 minutes or until fish becomes flaky. Drain and flake the fish. Combine with the remaining ingredients.
Shape into patties, allowing two per person.
Deep fry at 375 F (190 C) until brown. Arrange on a serving platter and serve hot.
Note: use any leftover fresh or salted codfish for this recipe. Serve with a sauce.