Place cod in bowl with tap water, add vinegar, cover and let soak at room temperature overnight. Next morning, wash and peel the potatoes and simmer in water until they break easily with a fork, about 20 to 25 minutes

While potatoes cook, drain the cod and flake it into a small saucepan

Be sure to remove any tough skin, then pull flesh apart in small pieces

Cover cod with water and simmer 15 minutes

Drain well and cool. Break the eggs into a bowl and beat them well with a fork

Drain cooked potatoes and mash with slotted spoon until smooth and cool

Put potatoes and cod into bowl, mix well with eggs and pepper. Heat lard or vegetable oil in it until it is hot enough to brown a 1/2-inch cube of sliced bread in a minute (325F)

Drop the codfish mixture in the hot fat by rounded teaspoonfuls, four or five at a time

The balls should brown in 1 to 2 minutes

Remove them when brown to a warm plate with paper towel to drain

Repeat with remaining mixture

Makes 6 servings, 5 codfish balls each.