Soak the cod in cold water to cover for 12 hours, changing the water two or three times.

Soak the fish in milk to cover for another 6 hours.

In a bowl, shred the fish and mash together with the potatoes.

Combine with 1 of the eggs and pepper to taste. Shape the mixture into walnut – sized balls.

In a shallow bowl, combine the remaining 2 eggs with the ¼ cup milk. Place the bread crumbs in another shallow bowl.

Dip each ball in the egg and milk mixture and roll in the bread crumbs. Refrigerate for 20 minutes.

Fill a large skillet with 1½ inches of melted lard or oil. Set over moderately high heat.

When the oil just begins to simmer, add as many balls as will fit without touching.

Fry quickly, turning, until golden brown.

Drain on paper towels and cover to keep warm.

Fry the remaining balls and serve hot.