Finely mince the whiting fillets in an electric mixer.
Mix the flour with 2tbsp milk, taking care to eliminate any lumps.
Heat the rest of the milk and, just before it boils, add the diluted flour, whisking constantly. Thicken for 10 minutes over a low heat. Season generously with salt and pepper. Add the minced whiting and cook for a further 5 minutes over a low heat. Spread the mixture over the base of a shallow dish and leave to cool.
Heat the frying oil in a pan. Beat the eggs in a shallow dish and pour the flaked almonds into another. Using your hands, make oval shaped pellets with the fish mixture and dip them in the egg and then roll them in the flaked almonds before immersing them in the very hot oil, two or three at a time, until they are a nice golden colour. Take them out of the oil with a skimming spoon. Drain them on kitchen paper before serving hot with lemon wedges.
You can substitute a tablespoon of flour with a tablespoon of ground almonds.