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Place rutabagas in a large pot and fill with cold water. Add a generous amount of sea salt and bring to a boil. Once water boils, cook 10 - 15 minutes, or until rutabagas can easily be mashed with a fork. Drain and set aside. While rutabagas cook, prepare other elements.
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Rough chop shallot. Measure out 1 tablespoon, mince that portion, and reserve for salad dressing. Slice lemon.
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To make poaching liquid, combine Progresso Vegetable Cooking Stock, chopped shallot, and lemon slices in a wide, deep skillet and set over medium-high heat. Bring mixture to a boil, and then turn heat down to a very gentle simmer.
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Next, make rutabaga puree. Cooked rutabaga can either be mashed or, for a finer puree, pureed in a food processor. Spoon into a bowl, fold in 2 tablespoons butter, 1/4 cup of the poaching broth, and sea salt to taste. Adjust seasoning as needed. If desired, keep rutabaga mash in a warm oven while fish poaches.
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Next, gently slide cod fillets into poaching liquid; poach 5 - 7 minutes, or just until fish is completely opaque. Top each cod fillet with a pinch of sea salt.
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While fish poaches, make dressing. In a small bowl, whisk to combine reserved minced shallot, 1 tablespoon freshly squeezed lemon juice, and a generous pinch sea salt. Whisk in olive oil. Drizzle 1 - 2 tablespoons over watercress and gently toss.
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To plate, layer rutabaga puree, poached cod, and dressed watercress. Finish with a few twists black pepper and sea salt to taste. Serve immediately.