Wash the cod well. Soak the cod in cold water in the refrigerator for at least 24 hours. Change the water at least three times. Drain the desalted cod and then put into a pot of boiling water, boil for about 10 minutes. Drain the cod again, clean, chop and let cool. Reserve.
Boil the potatoes. Peel the potatoes and mash. Reserve.
Mix the cod with mashed potatoes and add the eggs, one by one, and then the onion and parsley. Taste and add salt if necessary. This mixture should have the texture of a firm puree. If it is too dry, add a tablespoon or two of milk. This mixture should be allow to cool completely before frying.
In three dishes put the beaten egg, flour and bread crumbs, make small balls with cod puree, and then roll in flour, egg and bread crumbs. Heat well enough oil for frying (370 ° F / 190 ° C), air fry few croquettes at the same time until they are golden brown on all sides. Serve with limes!