1. Soak the dried salt cod in cold water for 24-48 hours (changing the water 3-4 times), then boil for 5 minutes, remove the skin and bones and shred the flesh.
2. Peel the potatoes, cut into 1 cm cubes, pat dry and fry in the vegetable oil for 10 minutes until pale golden (or drizzle with the oil and roast at 200 °C for 20 minutes).
3. In a frying pan, soften the thinly sliced onions and garlic in the olive oil for 10 minutes, add the cod and cook together for 3 minutes.
4. For the sauce, melt the butter, stir in the flour and cook for 1 minute, stirring, then gradually whisk in the milk until smooth and simmer until thick; take off the heat, stir in half the cream and season with nutmeg and pepper.
5. In a baking dish, toss together the fish, potatoes and two-thirds of the sauce, level it, pour over the remaining sauce and cream and sprinkle with the grated cheese.
6. Bake at 200 °C for 25-30 minutes until golden and bubbling on top, rest for 10 minutes and serve with a green salad.
Tip: You can assemble it ahead: covered, it keeps in the fridge for a day – just bake it 10 minutes longer; it's perfect when you're expecting guests.
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