Soak the dried salt cod in cold water for 12 to 24 hours, changing the water frequently to remove salt.

Drain, rinse, and place the cod in a pot.

Add milk and enough water to cover the cod.

Simmer gently over medium-low heat for 20-25 minutes until tender.

Drain, rinse, and flake the cod into a bowl, removing skin and bones.

While cod cooks, steam potatoes in a steamer insert for 20-25 minutes until tender.

Drain and peel the potatoes.

Mash the potatoes well with a masher or ricer.

Add the flaked cod to the mashed potatoes.

Add finely chopped onion, minced garlic, parsley, cilantro, and eggs.

Beat the mixture firmly until well combined. Add milk if too dry.

Season with pepper and taste for salt, adjusting if needed.

Shape the mixture into egg-shaped balls (about 25).

Refrigerate or freeze the cod balls if desired.

Heat oil to 370°F in a deep skillet or pot.

Add a few cod balls at a time to the hot oil.

Turn them 3-4 times to brown evenly.

Remove with a slotted spoon and drain on paper towels.

Repeat until all cod balls are fried.

Serve hot or at room temperature with lemon wedges.