Bring the potatoes and enough water, to cover, to a boil in a small saucepan. Reduce the heat to medium-low. Cook just until fork-tender, about 12 minutes. Drain and transfer to a large bowl. Let cool for about 10 minutes. Mash the potatoes with a fork until fairly smooth. Add the salt cod, green onions, parsley, 2 eggs, the salt, and cayenne, and mix until well blended.
In a large, heavy pot, heat enough vegetable oil to come halfway up the sides to 360 degrees F.
In a small bowl, combine the flour and 1 tablespoon of the Essence. In another bowl, whisk the remaining eggs, the milk, and 1 teaspoon Essence until combined. In a third bowl, combine the bread crumbs with the remaining 4 teaspoons Essence.
Form the cod mixture into balls about 1/4 cup each. Roll first to coat evenly in the flour. Shake to remove any excess, dip in the egg wash, dredge in the seasoned bread crumbs, and place on a baking sheet.
In batches, deep-fry the fritters until golden, about 3 minutes. Using a slotted spoon, transfer the fritters to a paper towel–lined baking sheet.
Season lightly with Essence and serve immediately.
Yield: 12 fritters
1 pound salt cod, cut into 4-inch pieces
Lay the cod in a single layer in a large glass or ceramic dish. Add enough water to cover the fish by 1 inch. Cover tightly with plastic wrap and refrigerate for 6 hours.
Drain the fish in a colander and rinse under cold running water. Place on a work surface covered with paper towels. Press each piece of fish firmly with your hands to extract as much liquid as possible. Pat the fish dry with paper towels and return to the dish. Cover with fresh water, soaking and draining a total of 3 more times. (Don't worry if you stretch the soaking times to 8 hours.)
Put the rinsed salt cod in an airtight container until ready to use. It can be refrigerated for up to 1 week.
Yield: 1 pound