Finely chop the calçots and 1 clove of garlic, then sauté them in olive oil.

Add the shrimp and flaked salt cod, and cook until they change color.

Stir in the flour, cook briefly, then gradually add the milk, stirring until you get a thick béchamel sauce.

Season with nutmeg, black pepper, and salt. Continue stirring and cooking until the mixture pulls away from the sides of the pan.

Let the mixture cool, then shape into balls.

Dip the balls in beaten egg, then coat with a mixture of plain breadcrumbs and panko.

Fry in hot oil until golden brown.

For the aioli, blend 1 egg, 1 small garlic clove (germ removed), salt, lemon juice, and sunflower oil until emulsified.

Serve the bombas topped with the lemon aioli.