Soak the salt cod in cold water in the fridge for 24 to 36 hours, changing the water 3 or 4 times. Taste a flake; it should be pleasantly seasoned, not salty.
Put the cod in a saucepan, cover with fresh water and simmer for 10 minutes. Drain, cool and flake finely with your fingers, removing any skin and bones.
Steam the cauliflower for 10 to 12 minutes until very tender. Drain well, then wrap in a clean kitchen towel and squeeze out as much water as you can. Mash until smooth.
Mix the cod, cauliflower, cream cheese, almond flour, eggs, onion, garlic, parsley and pepper. Chill for 20 minutes to firm up.
Shape the mixture into small ovals with two spoons. Heat 1 inch of avocado oil to 350°F (175°C) and fry in batches for 3 to 4 minutes, turning, until deep golden. Drain on paper towels and serve hot with lime wedges.