For Cod Fritters, rinse salt off of cod and place in resealable plastic bag along with cold water to cover. Seal bag and place in pan to prevent any spills. Refrigerate 24 hours, changing water every 8 hours.
Remove cod from bag and place in large pot of cool water to cover. Bring to a boil over medium-high heat. Reduce heat and cook until cod flakes easily, about 10 minutes. Drain and cool. When cool enough to handle, shred fish.
Whisk together flour, Knorr® Chicken flavor Bouillon, baking powder, and pepper in large bowl. Whisk together milk and egg in medium bowl.
Stir egg mixture into flour mixture. Stir in onion, parsley and shredded fish.
Heat oil in large deep skillet over medium-high heat. Drop tablespoons of batter into hot oil and fry, in batches, turning once, until golden brown, about 3 minutes. Remove to paper towels to drain.
For Dipping Sauce, combine all ingredients in medium bowl. Serve with fritters.