Rinse the salt cod under cold water to remove the salt crust. Place in a bowl of clean, cold water and allow to soak overnight. Drain and remove the skin and bones.
Peel the potatoes and cut into pieces. Rinse and place in a saucepan. Cover with cold, salted water (about 10g coarse salt per litre of water) and cook for 10 minutes.
Drain the potatoes and mash to a puree. Set aside.
Peel and finely slice the spring onions Chop the parsley, preserved lemon peel, ginger and the chilis.
Poach the salt cod in the milk with half of the chopped chilis and the garlic. Drain and then crush with a fork. Add the chopped spring onion, preserved lemon and the ginger to the fish and mix in. Add the pureed potato and season with saffron, salt and freshly ground pepper. Take small handfuls of the mixture and roll in to balls.
Place the flour and baking powder in a large baking dish. Add the eggs one by one and then add the (very cold) water or milk. Mix to form a batter that is neither too liquid nor too thick. Add a little water if necessary. Dip the accras balls in the batter to coat.
Carefully deep fry the accras for 2 to 3 minutes under golden. Remove from the oil and place on kitchen paper to absorb any excess oil.
«Roll the accras balls in flour to help the frying process. This dish is best enjoyed fresh so cook the accras at the very last moment!»