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1
Soak the salt cod in the refrigerator 24 hours (or better yet, 48 hours) in several changes of cold water.
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2
(Keep the bowl covered so the whole refrigerator doesn't smell of fish.)
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3
Drain the cod, rinse, and drain well again.
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4
Remove bones and skin, and with your fingers pull the cod into small shreds; set aside.
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5
In a large heavy skillet set over very low heat, saute the onion in 3 tablespoons of the olive oil about 15 minutes until very soft and golden, stirring now and then.
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6
Meanwhile, stir-fry the potatoes in the remaining oil in a second large heavy skillet over moderately low heat about 2 minutes until they begin to color; add the water, turn the heat to its lowest point, cover, and cook 15 minutes; set off the heat and reserve, still covered.
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7
As soon as the onions are softly golden, mix in the cod and 1/2 cup of the milk, cover, and cook over lowest heat, stirring occasionally, 30 minutes.
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8
While the cod cooks, prepare a white sauce: Melt the butter in a small heavy saucepan over moderate heat and blend in the flour; add the remaining milk and heat, stirring constantly, until thickened and smooth about 3 minutes.
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9
Blend in the white pepper and reserve.
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10
When the cod has only 10 minutes more to cook, preheat the oven to very hot (450F.).
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11
When the cod is done, mix in the potatoes, white sauce, and cream.
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12
Transfer to a buttered shallow 3-quart earthenware casserole or au gratin pan.
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13
Bake uncovered for 15 minutes, lower the oven temperature to moderate (350F.
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14
), and bake uncovered 25 minutes longer or until bubbly and tipped with brown.
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15
Serve at once with a tartly dressed salad of crisp greens and, to complete the meal, a light dessert of fresh fruit.
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16
Portuguese wines available here that would complement the salt cod nicely would be such authoritative dry reds as Dao Grao Vasco or a well aged Colares.
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17
The Portuguese always prefer to sip tinto (red wine) with bacalhau, which they consider too rich and heavy for white wines.