Two days before serving, soak the cod in 1 quart of milk in a covered bowl, refrigerated, for 24 hours. The next day, discard the milk and rinse the cod well under cold water. Replace the cod in a fresh quart of milk and refrigerate for another 24 hours. Remove the cod from the milk and rinse well. Pat dry and flake the cod into small pieces. Preheat the fryer. In a saucepan, combine the onions, celery, potatoes, 2 teaspoons garlic, and water. Season the liquid with salt and pepper. Bring the liquid to a boil. Reduce to a simmer and cook until the potatoes are fork tender. Remove the potatoes from the heat and drain. Turn the potatoes into a mixing bowl. Add the cod, parsley, remaining tablespoon of garlic, olive oil, 1 egg and cream. Using a hand-held masher, mash mixture until thoroughly blended. Season the mixture with salt and pepper. Cool the mixture completely. Form the mixture into a log, 2 inches thick. Cut the logs into 2 inch pieces. In a small mixing bowl, add the flour and season with Essence. In another small mixing bowl, whisk the remaining 2 eggs and 2 tablespoons of milk together. Season the mixture with salt and pepper. In a third mixing bowl, add the bread crumbs and season with Essence. Dredge the cakes in the seasoned flour, coating completely. Dip each cake in the egg wash, letting the excess drip off. Dredge the cakes in the seasoned bread crumbs, coating each cake completely. Fry the cakes until golden brown, about 3 to 4 minutes, stirring often for over-all browning. Remove the cakes from the oil and drain on paper towels. Season the cakes with Essence.
Serve warm with the Fondue Piquante and garnish with the fried spinach.
Yield: 4 appetizer servings