Roughly 12 hours before cooking, or overnight, soak the salt cod filets in cold water. Refresh the water every 3-4 hours.
Once the salt cod has been desalinated, place the fish in a pot of fresh clean water and bring to a boil. Reduce the heat and simmer for 10 minutes. Strain the fish and set aside to cool.
Once the cod is cool to the touch, gently flake the fish apart and remove all the bones.
Make the Fritters
In a fresh pot of water, boil the russet potato chunks until fork tender. Strain the potatoes and set aside to cool slightly.
In a food processor, add the cool fish, potatoes, and all remaining ingredients. Pulse until chunky but well-combined. This mix can be made in advance and set in the fridge until ready to fry.
Heat your frying oil to roughly 175°C. Using two spoons, scoop your fritter batter into a rough quenelle shape and drop into the fryer. Flip the fritters once while frying, and remove from the fryer when they reach a dark golden colour. Drain the fritters on a paper towel and serve immediately. Garnish with a sprinkling of finishing salt.
Combine the peri-peri sauce and mayo together in a side dish for a quick dipping sauce.