Start by peeling the potatoes and dicing them. Fry the potatoes in oil.

Then put the bacalao to boil in the milk. Drain the bacalao when cooked and set the milk aside.

Make the béchamel sauce in a pan. Start by melting the butter and then add the flour. Add the milk that you set aside from the bacalao and stir vigorously with a whisk or fouet.

Add the bacalao and the potatoes to this preparation. Stir very well.

Poach the rolled asparagus in boiling salted water. Once poached add them to the bacalao and put everything in a large bowl.

Grate the cheese over the top and let it brown in the oven.