Steps:
- Place the cod in a 3-quart saucepan. Pour in enough water to cover by at least three fingers. Bring the water to a boil over high heat. Adjust the heat to simmering and cook just until the cod starts to flake, from 5 to 12 minutes, depending on the size and shape of the piece(s) you are cooking. Drain the salt cod thoroughly and let stand until cool enough to work with.
- Meanwhile, put the bread in a small bowl and pour in enough cold water to cover. Let stand several minutes, until soaked through. While the bread is soaking, slip the pepper halves into the water with the cod. Simmer 2 minutes, fish them out, and let cool.
- Squeeze the excess water from the bread and place the squeezed bread in a mixing bowl. Pat the pepper dry and cut it into fine dice and add to the bread along with the eggs, pepper, parsley, and capers. Beat with a fork until the eggs and bread are thoroughly mixed. Flake the cooled salt cod into 1-inch pieces and stir into the egg mixture. Refrigerate until thoroughly chilled, about 30 minutes. At this point, test the consistency of the cod mixture. Roll a heaping tablespoon into a ball; the cod mixture should be firm enough to hold its shape. If not, add bread crumbs, about 1 teaspoon at a time, until it is firm enough.
- Make the batter
- In a separate mixing bowl, whisk the beer, egg yolks, and lemon zest until smooth. Add 1 3/4 cups of flour and whisk just until smooth. Let the batter stand at room temperature at least 15 minutes or up to 1 hour.
- Pour enough vegetable oil into a deep 12-inch skillet to fill it by 1 1/2 inches. Heat over medium heat until it registers 350° F on a deep-frying thermometer. Preheat the oven to "Warm" or to the lowest setting, and line a baking sheet with paper towels.
- While the oil is coming to temperature, form the fritters: Roll 1 tablespoon of the salt-cod mixture between your palms into an egg shape. Repeat until you have used up all the mixture. You should have about twenty-four fritters. Dredge the fritters in the additional flour to coat lightly on all sides, and drop them into the batter.
- With a wire skimmer, remove a few of the fritters at a time from the batter, allowing excess batter to drip back into the bowl. Slip the fritters into the oil. Add only as many fritters as will float freely in the oil. Don't overcrowd the pan or the oil temperature will drop significantly and the fritters will be soggy and oily. Fry, turning the fritters as necessary, until they are evenly golden brown on all sides, about 5 minutes. While the fritters are frying, adjust the heat as necessary to keep the temperature of the oil as close to 350° F as possible. Transfer the fritters with the skimmer to the prepared baking sheet. Keep them warm in the oven and repeat as necessary with the remaining fritters. Serve hot, with lemon slices, if you like.
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