Wash the cod well. Soak the cod in cold water in the refrigerator for at least 24 hours. Change the water at least three times. Drain the desalted cod and then put into a pot of boiling water, boil for about 10 minutes. Drain the cod again, clean, chop and let cool. Reserve.
Boil the potatoes. Peel the potatoes and mash. Reserve.
Mix the cod with mashed potatoes and add the eggs, one by one, and then the onion and parsley. Taste and add salt if necessary. This mixture should have the texture of a firm puree. If it is too dry, add a tablespoon or two of milk. This mixture should be allow to cool completely before frying.
In three dishes put the beaten egg, flour and bread crumbs, make small balls with cod puree, and then roll in flour, egg and bread crumbs. Heat well enough oil for frying (370 ° F / 190 ° C), fry few croquettes at the same time not lower much oil temperature, move to the croquettes around so they do not stick to the bottom of the pan and they are golden brown on all sides . When they are cooked, take them out of the oil and place on paper towels to drain excess fat. Continue until you have finished all the mashed potatoes and cod. Serve with limes!