http://www.foodnetwork.com/recipes/bacalaitos-codfish-fritters-recipe-2013227
Drain salted cod. Boil fish in 3 cups of the water and the milk until tender, about 20 to 30 minutes. Remove cooked fish from liquid, shred and set aside to cool. Make a batter with the flour, baking powder and remaining water. Add cod, onions, peppers, garlic and cilantro. Deep fry spoonfuls of the batter in oil heated to 350 degrees until golden.