Prep your cod. Rinse off the saltcod before adding to a stockpot and covering with water. Soak for 30 minutes, drain and cover with fresh water. (See note for directions on how to make this using fresh cod).
Cook the cod. Bring to a boil and then simmer for 20 minutes. Drain again, reserving a few cups of the water for your batter if desired.
Flake the fish. Let the fish cool before flaking and removing any bones.
Make the batter base. In a large bowl whisk together the flour, baking powder, & water until a runny, pancake-like batter is formed.
Add remaining ingredients. Add the sofrito, sazon, garlic, cilantro, bell pepper, onion, pepper, oregano, and flaked codfish. Mix in until everything is evenly distributed.
Fry. Heat oil over medium high heat (to 350° F / 176.7° C). Ladel pancake sized spoonfuls of the batter into the oil, making sure to not crowd the pan. Fry for a few minutes on each side, flipping to get golden brown all around. Cook until the fritters are crispy all over.
Drain & enjoy. Transfer the bacalaitos onto a paper towel lined plate and cool before enjoying with mayoketchup!