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1
In a medium bowl, cover the salt cod with cold water and soak in the refrigerator for 24 hours or for up to 2 days. (I have heard that it is good to soak in milk - at first, then water!).
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2
Change the water at least three times.Drain the salt cod; transfer to a large saucepan. Add the milk, thyme, bay leaf, and smashed garlic.
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3
Pour in enough water to cover the fish by 2 inches; simmer over low heat for 20 minutes, until the fish flakes with a fork.
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4
Using a slotted spoon, transfer the fish to a plate and let cool & flake the fish. Add the potatoes to the saucepan and simmer until tender, 10 minutes.
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5
Using a slotted spoon, transfer the potatoes to a large bowl along with 2 tablespoons of the cooking liquid; mash to a coarse puree.
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6
In a small skillet, heat the olive oil. Add the shallot and minced garlic and cook over moderate heat until softened, about 4 minutes.
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7
Scrape the mixture into the bowl with the potatoes & add the salt cod, cilantro, piment d'Espelette or minced Scotch Bonnet , and egg yolk and stir until blended.
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8
Refrigerate the mixture until chilled, at least 30 minutes.
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9
In a shallow bowl, beat the eggs with 1 teaspoon of water.
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10
Put the flour and breadcrumbs in shallow bowls. Line a baking sheet with wax paper.
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11
Form the salt cod mixture into 1-tablespoon-size balls. Dredge the balls in flour, dip them in the beaten eggs, and coat with the breadcrumbs.
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12
Arrange the croquettes on the prepared baking sheet and refrigerate until chilled, about 10 minutes.
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13
Fill a large, deep skillet with 1/2 inch of vegetable oil and heat until shimmering. Working in 2 batches, fry the croquettes over high heat, turning once or twice, until golden all over, about 4 minutes; drain on paper towels.
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14
Transfer the croquettes to a platter and serve with lemon wedges, I have also seen it served with Tomato Sauce.