- 12 ounces dried salted cod fish
- vegetable oil for frying
- 4 large potatoes, peeled and cut into very small cubes
- 1/2 cup olive oil
- 1 large onion, sliced thin
- 3 cloves garlic, minced
- 1 tablespoon butter
- 1 tablespoon all-purpose flour
- 1 cup hot milk
- 1 pinch ground nutmeg
- 1 1/3 cups heavy cream
- salt and ground black pepper to taste
- 2/3 cup heavy cream
- 1 ounce grated Parmesan cheese
- Soak the dried salted cod in cold water with the skin side up for 24 hours, changing the water about 4 times. Drain and discard the water.
- Preheat an oven to 350 degrees F (175 degrees C).
- Place the cod in a pan with enough water to cover; bring to a boil and cook for 10 minutes. Remove the cod from the pan; remove and discard the skin and bones. Cut the cod into chunks and set aside.
- Heat 1/2 inch vegetable oil in large skillet over medium-high heat. Working in batches if necessary, fry the potatoes in the hot oil until just cooked, about 5 minutes. Transfer to a plate lined with paper towels to drain.
- Pour the olive oil into a Dutch oven or heat-proof casserole dish over medium heat. Cook the onion and garlic in the oil until the onion is translucent, about 5 minutes. Add the cod and cook another 3 minutes; stir the potatoes into the mixture and cook another 1 to 2 minutes. Reduce heat to low.
- Melt the butter in a separate pan over medium-low heat; vigorously stir the flour into the melted butter. Slowly stream the hot milk into the mixture while stirring; cook and stir until thick. Season with the nutmeg. Pour into the casserole with 1 1/3 cups cream; stir to coat. Allow the mixture to simmer together for about 2 minutes. Season with salt and pepper. Drizzle remaining 2/3 cup cream over the mixture; sprinkle with the Parmesan cheese.
- Bake in the preheated oven until the top is browned, 30 to 40 minutes. Serve hot.