Peel the potatoes and cut them into small pieces. Boil them in plenty of salted water for 10 minutes. Then add the flaked cod and continue boiling for another 10 minutes.

Finely chop the garlic and fresh parsley. I used a lot of parsley because I like it, but you can adjust to your taste.

In a bowl, add the garlic, parsley, two egg yolks, 4 tablespoons of flour, and the baking powder. Mix everything well and set aside.

Place the cooked potatoes and cod on a plate to cool slightly. When they're warm, mash them with a fork, especially the potatoes, and add them to the previous mixture.

Beat the two egg whites until stiff peaks form and fold them into the mixture to make the fritters fluffier. If the batter is too thick, add two more egg whites.

Transfer the batter to a piping bag or, if you don't have one, to a plastic bag with a small hole cut in one corner.

Pipe small mounds of batter onto a baking sheet lined with parchment paper. Place them close together but not too close, as they will expand a bit in the oven.

Don't use too much batter for each fritter; they should be about two bites each. Bake in a preheated oven at 350–400°F (180–200°C) for about 15–20 minutes, watching to make sure they don't get too brown.

Once they're done, remove the tray from the oven and let them cool slightly. Use a spatula to transfer them to the serving dish. They're ready to enjoy! Hope you like them!