Soak the salt cod for 24 hours in plenty of cold water, which must be renewed every 8 hours. Drain it and bring to a boil in water to cover. Reduce the heat.
When froth begins to form in the water, drain and crush the fish to a paste in a mortar.
Mix the cod with the oil and the flour in a bowl; add the egg yolk, lightly beaten, and the milk. Add the crushed garlic, the minced parsley and pepper to taste. Stir thoroughly. Beat the whites till stiff and mix with the cod paste immediately before frying the fritters. Drip small spoonfuls of the paste in hot (smoking slightly) frying oil.
Wait until the balls rise and are light golden brown. Leave on paper towels to drain.