In a small saucepan, bring the potato and enough water to cover to a boil. Reduce the heat and cook just until fork tender, about 12 minutes. Drain and transfer to a large bowl to cool for 10 minutes.
With the back of a heavy fork, mash the potatoes until smooth but still slightly lumpy. Add the salt cod, green onions, parsley, 1 egg, the salt, and cayenne and mix until smooth.
In a large, deep heavy pot or electric deep fryer, heat enough oil to come halfway up the sides to 350 degrees F.
In a small bowl, combine the flour and 1 teaspoon of the Essence. In another bowl, beat together the remaining egg, the milk, and 1/4 teaspoon of the Essence, and in a third bowl, combine the breadcrumbs with the remaining 2 teaspoons Essence.
Divide the cod mixture into 24 and form into balls, about 1 1/4-inches in diameter and 1 heaping tablespoon each.
One at a time, dip the cod balls in the flour and roll to coat evenly on all sides. Shake to remove any excess flour, dip in the egg wash, and then roll in the seasoned breadcrumbs. Place on a baking sheet.
In batches, gently add the balls to the oil and cook until golden brown on all sides, about 2 1/2 minutes. Remove with a slotted spoon and drain on paper towels.
Combine all ingredients thoroughly.
Recipe from "New New Orleans Cooking", by Emeril Lagasse and Jessie Tirsch
Published by William and Morrow, 1993.
In a large glass or ceramic dish, lay the salt cod in a single layer. Add enough water to cover the fish by 1-inch, cover the pan tightly with plastic wrap, and refrigerate for 6 hours.
Drain the fish in a colander and rinse under cold running water. Place the fish on a work surface covered with paper towels and press each piece firmly with your hands. Pat the fish dry with paper towels and return to the soaking dish. Cover with fresh water, soaking and draining a total of three more times (for a total of 4 times in all).
Place the rinsed and dried salt cod in an airtight container until ready to use, and refrigerate for up to 1 week.