Soak the codfish for 24 hours, while often changing the water. Make sure you put it on a rack so that it doesn't touch the bottom of the bowl. 

Take each piece and place it in boiling water for one minute, then cover it and let cool. We do this so that the skin is removed and the flesh is better cooked.

Make a batter by using flour, beer and baking powder. The batter has to be of medium viscosity, so use as much beer as needed.

Dip each piece in the batter and fry in boiling oil.