Fill a sauce pan half ways with water, season with sea salt and heat with a high heat, when it comes to a boil add in the cod fillet, cook for 5 to 6 minutes or until just cooked through, then drain into a colander, transfer the cod fillet into a cutting board and roughly chop it, set aside

Heat a large fry pan with a medium heat and add in 3 tbsp (45 ml) extra virgin olive oil

In the meantime, finely chop the onion and garlic, then add into the hot fry pan, mix continuously, after 3 to 4 minutes add in 1/4 cup (30 grams) flour, mix continuously, after 2 minutes slowly add in the milk, while mixing continuously, once all the milk has been added, add in the chopped cod, chopped parsley and season with sea salt & black pepper, continue to mix for another 4 to 5 minutes or until you end up with a thick paste, making sure to fold the mixture as you mix it together, then remove from the heat and transfer into a bowl, cover with saran wrap and set aside

While the mixture is cooling off, crack the eggs into a bowl, season with sea salt & black pepper and whisk together, add the bread crumbs into a second bowl and 1/2 cup (60 grams) all purpose flour into a third bowl

Once the mixture is cool enough to handle, shape the croquettes, grab a spoonful of the mixture and shape it into a ball or a log, about the size of a golf ball or egg, if your mixture is too sticky, just add in some bread crumbs into the mixture and mix, or add the mixture into the fridge or freezer for about 30 minutes

Once all the croquettes have been shaped, coat each one, first in the flour, then the egg wash and finally into the bread crumbs, making sure they're fully coated all around at each stage

Heat a large fry pan with a medium heat and add in 1 cup (240 ml) virgin olive oil

Once the oil is nice and hot, add the croquettes, all in a single layer, fry for 1 minute per side or until golden fried all around, then remove from the pan and add to a plate with paper towels, serve warm or at room temperature, enjoy!