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1
Starting a day ahead, soak the dried cod in cold water for 18 to 24 hours, changing the water several times to remove the majority of the salt.
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2
Drain the cod, rinse, and put it in a large pot.
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3
Add the milk, garlic, bay leaves, thyme, and enough water to cover the cod by 1 inch; cooking the cod in milk keeps it very moist.
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4
Bring to a boil, then simmer gently over medium-low heat for 20 minutes, or until the cod is tender and pliable.
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5
Drain (discard the milk) and rinse the fish well, then flake it into a bowl, removing any little bits of skin and bone.
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6
While the cod is cooking, put the potatoes in a pot with water to cover, bring to a boil, then simmer over medium heat for 20 to 25 minutes, until very tender.
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7
Drain the potatoes, peel, and mash them well into a bowl with a potato masher, or pass them through a ricer or sieve.
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8
Add the cod to the bowl with the potatoes, along with the onion, minced garlic, parsley, cilantro, and eggs.
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9
Beat the mixture vigorously with a wooden spoon until it's really well combined and stiff; a spoon should stand up in it.
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10
(if it's too dry, add 1 or 2 tablespoons of milk.)
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11
Season with a pinch of pepper and taste for salt you probably won't need to add any, as the cod itself is still salty in spit of having been soaked and boiled.
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12
With lightly moistened hands or using two tablespoons, shape the cod mixture into egg-shaped balls you should get about 25.
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13
(The cod balls can be covered and refrigerated for up to 1 day before cooking, or frozen in a tightly covered container for several weeks.)
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14
Heat about 1 inch of oil in a deep, heavy skillet or pot to 370F on a deep-fry thermometer.
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15
Add a few of the fritters to the oil and cook, turning them three or four times to get them nicely browned all over.
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16
Carefully lift them our of the pan with a slotted spoon and drain on a platter lined with paper towels.
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17
Keep going to cook all of the fritters.
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18
Taste one and, if needed, sprinkle with salt while the fritters are still hot.
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19
Serve hot or at room temperature with a pile of olives and lemon wedges.
