Soak the salted cod in cold water for at least 4 hours or overnight, changing the water 2-3 times to remove excess salt. Drain and pat dry.

Remove any bones and skin from the cod, then shred the fish finely using your hands or two forks.

In a large mixing bowl, combine flour, baking powder, black pepper, and cayenne pepper.

Finely dice the onions, bell peppers, and scotch bonnet pepper (remove seeds for less heat). Mince the garlic and chop the cilantro.

Add the shredded saltfish, diced vegetables, garlic, and fresh herbs to the flour mixture.

Gradually add water, stirring continuously, until you achieve a thick batter consistency that coats the back of a spoon.

Heat vegetable oil in a deep skillet or heavy pot to 350°F (175°C). The oil should be about 2 inches deep.

Using two spoons, carefully drop spoonfuls of batter into the hot oil, frying 4-5 accra at a time to avoid overcrowding.

Fry for 3-4 minutes on each side until deep golden brown and crispy.

Remove with a slotted spoon and drain on paper towels.

Serve immediately while hot and crispy with your favorite dipping sauce.