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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.
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2
Change the water at least three times.
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3
Drain the salt cod; transfer to a large saucepan.
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4
Add the milk, thyme, bay leaf and smashed garlic.
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5
Pour in enough water to cover the fish by 2 inches.
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6
Simmer over low heat for 20 minutes, until the fish flakes with a fork.
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7
Using a slotted spoon, transfer the fish to a plate and let cool.
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8
Flake the fish.
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9
Add the potatoes to the saucepan and simmer until tender, 10 minutes.
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10
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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11
In a small skillet, heat the olive oil.
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12
Add the shallot and minced garlic and cook over moderate heat until softened, about 4 minutes.
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13
Scrape the mixture into the bowl with the potatoes.
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14
Add the salt cod, cilantro, piment d'Espelette and egg yolk and stir until blended.
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15
Refrigerate the mixture until chilled, at least 30 minutes.
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16
In a shallow bowl, beat the eggs with 1 teaspoon of water.
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17
Put the flour and bread crumbs in shallow bowls.
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18
Line a baking sheet with wax paper.
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19
Form the salt cod mixture into 1-tablespoon-size balls.
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20
Dredge the balls in flour, dip them in the beaten eggs and coat with the bread crumbs.
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21
Arrange the croquettes on the prepared baking sheet and refrigerate until chilled, about 10 minutes.
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22
Fill a large, deep skillet with 1/2 inch of vegetable oil and heat until shimmering.
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23
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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24
Transfer the croquettes to a platter and serve with lemon wedges.
