(*If using salt cod: let it soak in water overnight to remove extra salt before using in recipe. Change the water 1-2 times.).
In a large pot put the fish and the (unpeeled, uncut) potatoes, cover with water and bring to boil. Lower heat then let everything simmer 15 minutes. Remove fish from the pot and let cool; keep cooking the potatoes until tender.
Remove potatoes, peel and mash.
Shred the fish by hand or with a food processor. Mix with the potatoes and the rest of ingredients (but the oil). Season to taste. With two soup spoons (traditionally) or with your wet hands (easier) form about 30 small oval-shaped balls (around 1 tbsp each).
In deep solid pot heat about 3" of oil until hot. Drop 4-5 balls at a time and fry until golden brown. Remove with a slotted spoon and let cool on paper towels 10-15 minutes before tasting.