• Begin preparing the cod 24 hours before you want to make the fritters. Rinse any excess salt from the cod. Place the cod in a bowl and cover with water. Allow to soak for 24 hours in the fridge before using. Be sure to change the water at least 3 to 4 times.
• After soaking, drain the cod and transfer to a saucepan. Cover with fresh water and place over medium high heat. Bring the water to a simmer before lowering the heat. Simmer the cod for 10 minutes until it is fully rehydrated and flaky. Drain the cod and allow to cool briefly.
• While the cod is still warm, remove any remaining skin or bones. Flake the fish into a mixing bowl and set aside. The salted cod is now ready to be used. 
• Finely chop the green onions. Juice and zest the lemon. To the flaked cod, add the flour, baking powder, salt, cayenne pepper, green onions, and lemon juice and zest. Stir together. 
• In a separate bowl, whisk together the milk and eggs. Add to the cod mixture and stir together to make a thick fritter batter. Adjust the batter if needed. If the batter is too thin to hold its shape on a spoon, add a bit more flour.
• Heat two inches of vegetable or canola oil in a deep pot or skillet over medium high heat. Make sure to use enough oil so that the fritters float and don’t sit on the bottom of the pot. Line a baking sheet with a rack or paper towels and set aside.
• When the oil reaches about 335°F it is ready to fry. Use a tablespoon to drop the fritter batter into the hot oil. Cook about 5 to 6 at a time. Fry the fritters slowly for 5 to 7 minutes until well browned. If you fry them too quickly then the outside might brown before the inside has fully cooked.
• Use a slotted spoon to occasionally turn the fritters until both sides are well browned. When done, lift from the hot oil with a slotted spoon and transfer to the prepared baking sheet. Repeat with the remaining fritter batter. If desired, you can keep the fritters warm in a low oven until they are all cooked.

Remoulade Sauce

• Drain and finely chop the cornichons and capers. In a small bowl, combine the mayonnaise, grainy mustard, lemon juice, chopped cornichons and capers, salt, and cayenne pepper. Whisk together and refrigerate until serving.
• Arrange the warm fritters on a serving platter. Serve with the remoulade sauce for dipping and enjoy!