Place the salt cod into a bowl or plastic container and cover with cold water. Refrigerate for 24 to 48 hours, changing the water three to four times during the soaking process. Drain the cod and cut it into 2 to 3-inch pieces.
Place the cod and potatoes into a large pot and cover with water. Bring to a boil over high heat, then reduce the heat to medium-low, cover, and simmer until the potatoes are tender and the cod flakes easily with a fork, about 20 minutes. Drain and allow to cool for 5 to 10 minutes.
In a large mixing bowl combine the eggs, scallions, parley, cumin cayenne and black pepper and stir to mix well. Add the cod and potatoes, and use a potato masher to crash everything together, but make sure to leave pieces of the cod and potatoes for texture – you don't want a mush.
Combine the flour with black pepper in a shallow bowl. Using your hands, form the cod mixture into golf ball-sized balls, and roll them in the seasoned flour, flattening them slightly.
Heat 2 tablespoons of the olive oil in a large skillet over medium-high heat. Saute the cod cakes in batches until browned and crispy, about 3 minutes per side. Drain on a plate lined with paper towels. Add more olive oil as needed as you cook all of the cod cakes.