Soak fish in cold water for three hours or overnight in refrigerator.
Drain; rinse with cold water several times.
In a saucepan, cover codfish with water, bring to a boil and simmer for 10 minutes.
Cool, remove skin and bones. Shred the fish. In bowl, make a batter by whisking together the flour, baking powder, Adobo and water. When smooth, mix in the garlic, cilantro and shredded fish.
In a skillet, heat 1⁄4 inch of oil on medium heat. Drop the batter by spoonful into hot oil and cook until golden brown. Drain on paper towel.