Shred the desalted salt cod and place it in a food processor. Pulse until finely chopped. If you prefer larger pieces, cut the cod with kitchen scissors instead of processing.

Place the chopped cod in a bowl. Add the garlic powder and chopped parsley, and mix. Add the beaten egg, then gradually add the flour mixed with the baking powder, stirring as you go. Finally, pour in the warm water (using the water from soaking the cod will add more flavor).

Mix well and let the batter rest for at least one hour.

After resting, heat a generous amount of oil in a skillet. Let it get hot, but not too hot, or the fritters will burn on the outside and stay raw inside.

Using a small spoon, scoop portions of the batter and use another spoon to help drop them into the skillet, trying to make them as round as possible. Fry in batches until all the batter is used.

Place the fritters on paper towels to drain excess oil.

Once you start eating these, you won't want to stop—they're delicious!