Soak the dried salt cod in cold water for 18 to 24 hours, changing the water several times.

Drain the cod and rinse it.

Place the cod in a large pot.

Add milk, garlic cloves, bay leaves, thyme, and enough water to cover the cod by 1 inch.

Bring to a boil, then simmer over medium-low heat for 20 minutes, until the cod is tender.

Drain and rinse the fish.

Flake the cod into a bowl, removing any skin and bones.

Put the potatoes in a pot with water to cover.

Bring to a boil, then simmer over medium heat for 20 to 25 minutes, until tender.

Drain the potatoes, peel, and mash them well.

Add the cod, onion, minced garlic, parsley, cilantro, and eggs to the bowl with the potatoes.

Beat the mixture vigorously with a wooden spoon until well combined and stiff.

If the mixture is too dry, add 1 or 2 tablespoons of milk.

Season with pepper and taste for salt.

Shape the cod mixture into egg-shaped balls.

Heat about 1 inch of oil in a deep skillet or pot to 370F.

Add a few fritters to the oil and cook, turning to brown all over.

Lift them out of the pan with a slotted spoon and drain on paper towels.

Cook all the fritters.

Taste and sprinkle with salt if needed.

Serve hot or at room temperature with olives and lemon wedges.