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1
In a large bowl cover salt cod with cold water by 2 inches.
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2
Chill cod, changing water several times, at least 1 day and up to 2.
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3
In a colander drain salt cod and in a saucepan simmer in water to cover by 1 inch until cod just flakes, about 3 minutes.
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4
Drain cod in colander and cool.
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5
Flake cod.
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6
Peel potatoes and cut into 1 1/2-inch cubes.
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7
In a saucepan simmer potatoes in salted water to cover by 1 inch until tender, about 15 minutes.
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8
Drain potatoes in colander and force through a ricer or food mill fitted with medium disk into a bowl.
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9
In a small bowl whisk together egg and milk and add to potatoes, stirring until combined well.
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10
In a 9-inch skillet cook fennel bulb, fennel seeds, and salt to taste in oil over moderate heat, stirring, until fennel is pale golden.
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11
Cover skillet and cook fennel mixture, stirring occasionally, until tender, about 5 minutes more.
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12
Add cod and saute over moderately high heat, stirring, 2 minutes.
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13
Add 1/4 cup water and deglaze skillet, scraping up brown bits.
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14
Stir cod mixture and reserved fennel fronds into potato mixture until combined well and season with salt and pepper.
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15
Filling may be made 1 day ahead and chilled, covered.
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16
In a large flat-bottomed dish soak lasagne sheets in very hot water to cover until soft and pliable, about 15 minutes.
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17
Remove 1 lasagne sheet from water and halve crosswise to form 2 squares.
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18
Spread a scant 1/4 cup filling lengthwise along 1 edge of each square and roll each square to enclose filling, leaving ends open.
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19
Arrange both cannelloni, seam sides down, in a buttered 3-quart gratin dish, 15 by 10 by 2 inches, or other shallow baking dish.
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20
make 18 more cannelloni with remaining 9 lasagne sheets (halved crosswise) and filling in same manner.
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21
Preheat oven to 400F.
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22
In a small heavy saucepan bring milk just to a simmer over moderately low heat.
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23
Remove pan from heat and keep warm, covered.
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24
In a heavy saucepan melt butter over moderately low heat and whisk in flour.
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25
Cook roux, whisking, 3 minutes and whisk in warm milk.
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26
Bring sauce to a boil, whisking, and simmer, whisking, 3 minutes.
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27
Season sauce with salt and pepper and pour evenly over cannelloni.
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28
Cannelloni may be prepared up to this point 1 day ahead and chilled, covered.
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29
Bake cannelloni in upper third of oven 30 minutes, or until bubbling and lightly browned.
