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1
In a large bowl, soak the salt cod in plenty of fresh water in the refrigerator for 36 hours; change the water at least 5 times.
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2
Drain.
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3
Cut the cod crosswise into 1/4-inch strips.
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4
In a medium saucepan, warm 3 tablespoons of the olive oil over moderate heat.
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5
Add the salt cod and cook, stirring gently, to heat through, about 3 minutes.
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6
Stir in 1 tablespoon of the flour until incorporated.
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7
Gradually mix in the milk.
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8
Reduce the heat to low and simmer, stirring often, until the mixture has thickened, about 25 minutes.
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9
Cool to room temperature.
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10
Keeping the roasted peppers intact, remove any seeds and carefully stuff each pepper with a heaping tablespoon of the cod mixture.
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11
In a large nonreactive skillet, warm the remaining 1 1/2 tablespoons olive oil over moderately low heat.
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12
Add the onion, carrot, parsley sprig and garlic and cook, stirring occasionally, until the onion is soft, about 12 minutes.
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13
Blend in the remaining 1/2 tablespoon flour and then stir in 1 cup of water.
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14
Bring to a boil, cover and cook for 10 minutes to blend the flavors.
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15
Uncover, stir in the sherry and simmer for 3 minutes.
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16
Transfer the mixture to a food processor and puree until completely smooth.
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17
Pour the sauce back into the skillet.
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18
Season with kosher salt.
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19
Carefully place the stuffed peppers in the sauce.
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20
Cover and simmer gently over low heat until the peppers are heated through, about 3 minutes.
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21
Transfer the peppers to serving plates and spoon the sauce around them.
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22
Sprinkle the chopped parsley on top and serve at once.
