Preparation

• Bring a large pot of water to a boil and then reduce the heat so that the water is simmering. Add the salt cod and cover tightly. Turn off the heat and let the cod sit until the fish can be pulled apart with a fork but is still moist, 10 to 15 minutes.
  Remove the fish from the water. When cool enough to handle, remove any bones and break up the fish.
  Put the fish in a food processor and process until uniformly mashed. Add 2 of the eggs and process until well incorporated and the mixture is fluffy. Transfer the mixture to a bowl and stir in the parsley, garlic, onion, mayonnaise, cayenne, salt and pepper.
  Gradually add 1/3 to 1/2 cup of the breadcrumbs and mix them in; stop adding when the mixture is stiff. Moisten your hands and shape the mixture into small disks about 2 1/2 inches wide and 1 inch thick.
  In a bowl, beat the remaining 2 eggs; put the flour on one piece of waxed paper and the remaining breadcrumbs on another.
  Dredge the disks in the flour, dip in the beaten egg, and roll in the breadcrumbs. Refrigerate for 30 minutes.
  Heat the oil in a deep fryer or a deep stockpot to 375 degrees. Deep fry the fritters, a few at a time, until deep golden brown. Drain the fritters on paper towels.
  Serve with tomato sauce, mayonnaise or tartar sauce.