1. Cut the salt cod into pieces and rinse it very well to remove the salt. In a bowl, place plenty of water and set a colander inside, ensuring the base does not touch the bottom of the bowl. This will help prevent the salt from sticking back onto the cod. Place the pieces of cod in the colander with the skin side up. Place it in the refrigerator and change the water approximately every 3 hours. Do this for 18-24 hours, depending on how salty you want your cod to be. Take it out of the colander and pat it completely dry with a paper towel. Lightly flour the cod. Shake off the excess flour and set it aside.
For the batter:
1. In a bowl, combine the flour, cornstarch, baking powder, sugar, salt, and pepper. Stir and then pour in the ouzo and beer. Whisk with a wire whisk until the flour and cornstarch are dissolved. Place the batter in the refrigerator for 30 minutes. This is the secret to crispy batter.
2. Pour plenty of sunflower oil into a small saucepan and let it get very hot. Dip the floured cod into the batter and place it in the saucepan. First, place one edge of the cod into the hot oil and hold it for a few seconds. Once it has sealed (formed a crust), place the entire piece of cod into the frying oil. This will help prevent the cod from sinking to the bottom of the pan. Lower the heat to medium-high and fry for 5-6 minutes on each side until the batter is crispy. Remove it onto a plate lined with paper towels to drain the excess oil. Serve with lemon and garnish with fresh parsley.