Bring a steamer pot with 2 inches of water to a boil and cook the potato chunks for 15-20 minutes or until fork tender. Remove to a bowl and mash.
Add the cod to the steamer pot and cook for 5-6 minutes. Remove to a plate, cool and flake with a fork, being careful to remove any bones.
Place the cod, mashed potatoes, parmesan, parsley, 1 egg and salt in a bowl and stir to combine.
Shape about 2 tbsp of the cod mixture into 16 evenly shaped patties.
Place the breadcrumbs and remaining whisked egg into two separate bowls and gently roll each patty into the whisked egg and then into the bread crumbs.
Heat a thin layer of oil in a large saute pan over medium heat.
Cook the cod cakes 4 minutes on each side or until golden.
Serve with dipping sauce.
For Dipping Sauce:
Place all the ingredients in a bowl and whisk to combine.
Serve.
To Freeze:After step 5, place the patties on a cookie sheet and place in the freezer for one hour, remove and place in ziploc bags, label and freeze up to 4 months.
When ready to eat, remove from ziploc bag and place on a plate in the fridge to defrost for 24 hours then continue with steps 6-8. You can also just place in the the oven from the freezer at 400 for 10-15 minutes.