Vegetable oil for frying Cut the cod into 4-inch sections. Place in a glass or earthenware bowl, cover with cold water, and soak overnight. The next day, drain and discard the water. Put the cod in a pot and cover with cold water. Bring to a boil, then remove from the heat and lift out the cod with a slotted spoon. Remove the bones and the black skin. In a medium bowl, combine the flour, water, salt, and baking powder to make a thin batter. Dip the cod in batter and fry in hot oil (about 1/2 inch deep) on both sides, then lower heat and cook until tender, turning once again. Serve hot, with skordalia, which is cold or room temperature. Note: If the cod is excessively salty, change water 2 or 3 times during the soaking period.