In a large bowl cover the dried cod with cold water and let soak in the refrigerator for 12 to 48 hours (depending on the saltiness of the cod) changing the water frequently. Bring a medium pot of water to a simmer. Remove the salt cod from the soaking water and place in the simmering water. Poach for 8 to10 minutes, let cool in liquid for another 10 to 15 minutes. Remove from poaching liquid, remove any bones and coarsely chop. Heat 2 tablespoons of the olive oil in a medium saute pan over medium-high heat. Add the garlic and shallots to the pan and cook until soft. Remove the garlic and shallots to a plate. Place cream in a small saucepan and bring to a simmer. Place the poached and chopped cod in a food processor, add shallot-garlic mixture and half of the warm cream and process until smooth. Add the riced potatoes, remaining cream and process until just combined. With motor running add the oil. Season with salt and pepper to taste. Assemble: Ladle some of the tomato sauce (see below) into a medium shallow bowl. Place 3 of the fritters (see below) on top and garnish with chopped parsley.
Heat oil in a medium saucepan to 360 degrees F. Place a heaping saucespoon of brandade in flour. Coat and place in egg, then in bread crumbs. Fry fritters until the coating is lightly golden brown.
Oven Roasted Tomato Sauce:
Preheat oven to 375 degrees F. Rub tomatoes with 2 tablespoons of oil, place in a baking dish and roast until soft, about 20 to 25 minutes. Heat the remaining oil in a medium saucepan, add the shallots and cook until soft. Add the wine and cook until reduced. Add the clam broth, tomatoes and their juices and peppers. Bring to a simmer and cook for 20 minutes. Place in a food processor or use a burr mixer and puree until smooth. Add the harissa and season with salt and pepper to taste. Finish with herbs.