Make fritters: Three days ahead, cover salt cod with milk and soak, refrigerated, changing milk several times. Rinse cod under cold running water and flake. Slowly heat oil in a deep-fryer to 360 degrees while you prepare batter. Scrape out insides of baked potato into a mixing bowl and add salt cod, egg, parsley, onion, garlic, and baking powder. Mix it up and season with salt and pepper. Add enough flour to stiffen batter; it should be able to drop from spoon into hot grease. Test a few times before making many fritters at a time. Drop batter by spoonfuls into deep-fryer. With a long handled utensil, move them around as they fry. Drain on paper towels and serve with parsley sauce. Make parsley sauce: In a small bowl combine all ingredients, taste and adjust seasonings. This recipe yields about 15 fritters. Recipe Source: ESSENCE OF EMERIL with Emeril Lagasse From the TV FOOD NETWORK - (Show # EE-088 broadcast 12-27-1996) Downloaded from their Web-Site - http://www.foodtv.com Formatted for MasterCook by MR MAD, aka Joe Comiskey - jpmd44a@prodigy.com 02-15-1997 Recipe by: Emeril Lagasse