Rinse the cod under cold running water. In a large bowl, cover the cod with cold water for desalination. Refrigerate for 24 hours, changing the water three times. Drain. (The cod can be desalinated for 48 hours. It will be a little less salty.)
In a small saucepan, poach the cod in 500 ml (2 cups) simmering milk for about 20 minutes. Drain and flake with your fingers into small pieces. Set aside.
Preheat oil to 190 °C (375 °F). Line a baking sheet with paper towels.
In a large bowl, blend the cod, onions, garlic, zest and lime juice, parsley, thyme and pepper.
In another bowl, combine the flour, cornstarch and baking powder. Set aside.
In a bowl, beat the egg whites with an electric mixer until stiff peaks form. Set aside.
Add the dry ingredients to the fish mixture. Blend well. Stir in the remaining milk, stirring continuously. Using a spatula, fold in the egg whites. Season with salt and pepper.
For each fritter, spoon about 15 ml (1 tablespoon) of fish batter right into the oil. Fry about eight at a time, until golden brown on each side, about 5 minutes. Drain on the paper towel.
Serve immediately with dog sauce or lime wedges.
It is advised to use gloves when chopping peppers.
The acras freeze well after cooking. To warm them, place them on a baking sheet in a 190 °C (375 °F) oven until they are crispy.