Soak the cod in cold water to cover for 24 to 36 hours, refrigerated changing the water occasionally, drain. In a large saucepan, add the cod and potatoes, cover with water and bring to a boil. Cover and simmer for 30 minutes, or until the potatoes are tender. Drain and cool. Skin the potatoes and pass them through a sieve into a bowl. Crumble the cod with the fingers, being sure no bones remain. In a mixing bowl, combine the potatoes and cod. Mix well. Add the garlic and parsley. Season with salt and pepper. Stir in the egg yolks and refrigerate for 1 hour.
Preheat the fryer. Spoon 1 heaping tablespoon of the cod mixture into the hot oil. Fry in batches until golden brown, stirring occasionally for over-all browning. Remove and drain on paper towels. Season with salt and pepper. Serve the fried balls on a serving platter with the Allioli and the Sanfania Sauce. Garnish with parsley.
Yield: about 1 dozen