Soak the salt cod in plenty of cold water in the fridge for 24 to 48 hours, changing the water 3 to 4 times.

Cook the potatoes in their skins in water for 25 minutes. Meanwhile, poach the cod for 8 minutes in barely simmering water, without boiling, then drain.

Peel the potatoes and mash them with a potato ricer. Remove the skin and bones from the cod, shred it very finely, then squeeze it in a clean tea towel to dry it well.

Mix the mash, cod, very finely grated onion, chopped garlic, chopped parsley, nutmeg and pepper. Add the eggs one at a time and beat hard with a wooden spoon for 2 to 3 minutes until the mixture is light and holds its shape. Taste before adding salt.

Heat the oil to 170 °C. Shape oval quenelles by passing the mixture from one spoon to the other, then drop them into the oil a few at a time. Fry for 3 to 4 minutes, turning, until well browned.

Drain on kitchen paper and serve hot, warm or cold, with lemon wedges.