Boil the Baccala` for 15-20 mins. in unsalted water. Let it cool and remove all bones.
Mash the Baccala and mix with the boiled potatoes to create a soft, chuncky mix.
Mash the bread slices with your hands and ad to the mix.
Add 1 egg, garlic, capers, salt and pepper and mix well.
Create balls with the mix, roll them in the flour, wet them in the egg wash and then roll them in the bread crumbs until they are completely coated.
Fry all the balls in hot oil all until they are golden brown.
Serve with a Tomato dipping sauce.