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1
Combine all of the ingredients in a medium bowl and refrigerate.
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2
In another bowl, cover the salt cod with water and soak overnight in the refrigerator, changing the water once or twice.
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3
Drain and rinse the fish and transfer to a large saucepan.
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4
Add the milk and simmer over moderate heat until the cod flakes easily, about 10 minutes.
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5
Drain the cod and discard the milk.
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6
Coarsely flake the fish and transfer it to a large bowl.
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7
Meanwhile, in a medium saucepan, cover the potatoes with water.
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8
Bring to a boil and cook until just tender, about 10 minutes.
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9
Drain well and let cool slightly.
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10
Using your hands, mix the potatoes with the cod; the mixture should be chunky.
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11
Heat the olive oil in a medium skillet.
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12
Add the scallions and cook over moderately low heat until tender, about 4 minutes.
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13
Add the scallions to the cod mixture along with the cream, tarragon and parsley.
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14
Season with salt and pepper.
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15
Shape the mixture into 3-inch cakes, about 3/4 inch thick.
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16
Lightly flour the cakes and set them on a baking sheet.
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17
Heat 1/2 inch of vegetable oil in a large skillet.
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18
Working in batches, fry the cod cakes, turning once, until golden brown and crisp, 3 to 4 minutes.
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19
Drain on paper towels and keep warm while you cook the remaining cakes.
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20
Serve with the herbed mayonnaise.