Soak salted cod in 4 cups water for 4 hours, changing water occasionally. Drain and rinse under cold running water.

Combine cod with 3 cups fresh water. Bring to boil over medium-high heat. Reduce heat; simmer uncovered 20 minutes or until fish flakes with a fork. Drain well. Remove skin and bones; flake. Set aside to cool

Combine flour, baking powder, 1/2 cup water, egg, 1 tablespoon corn oil, salt and pepper. Whisk until batter is smooth. Stir in flaked cod, garlic, parsley and jalapeño.

Pour corn oil into a large, deep skillet or saucepan, filling no more than 1/3 full. Heat over medium heat to 375°F.

Carefully add cod mixture by rounded teaspoonfuls, a few at a time. Fry, turning once, 3 minutes or until golden. Drain on paper towels. Serve with favorite dipping sauce.

*NOTE: If using fresh cod, omit soaking and add 1-1/2 teaspoons salt to cod mixture in step 3.