EBarnacle:

Ummmm, that's before we dump it into a vat of caustic
lye for a half year to bring out the piquancy. After
this, it's a jelly-like mush which had to be exempted
by statute specifically in Wisconsin law from the
hazardous substances regulations. Before this coup
de grace, it is hard as a rock and flat as a pancake
(resembling pretty much the dead fish your see dried to
a yellow crisp on a beach), but at that point it's
just dried cod, and not actually lutefisk.

HTH.

Cheers,

                         -- Arne Langsetmo