Soak salt cod for at least 5 hours, or overnight, changing water several times, prior to cooking.
Mix flour, garlic powder, baking powder and salt in a bowl. Add chili, scallions, tomato and stir in beaten egg. Add codfish and enough water to make the mixture kneadable. Knead ingredients and shape into 2-inch patties. Fry patties in a bit of oil in a skillet for 2 to 3 minutes until golden brown