Soak shredded salt cod for several hours in cold water. Drain. Break fish into small pieces, place in steam-jacketed kettle, add water, and heat to boiling. Add potatoes and cook until well done. Drain. Run fish and potatoes through grinder with a 1/4-inch plate. Place fish, potatoes and remainder of ingredients in a vertical mixer and whip thoroughly. form into cakes, dip into beaten eggs, roll in bread crumbs, and deep fat fry at 375'F until light golden brown. Overwrap and freeze.