Soak salt cod overnight. The next day: Preheat oil to 350 degrees. Boil fish in a heavy bottomed pot for 15 minutes or until the fish is tender. When cool flake the cod fish and remove all small bones. Mix flour and baking powder first and then and add all other ingredients to form a batter. Deep fry fritters using a teaspoon to drop them. Fry until golden brown and drain on paper towels and lightly salt, serve warm with Garlic Chili Lime Mayonnaise.
Garlic Chili Lime Mayonnaise:
Combine all ingredients in a bowl and mix thoroughly.