I apologise for the lengthy answer but I was going to prepare some info for the reference box and I accidentally came across the proper term - cod soiunds.

Qué son los callos de bacalao
El callo de bacalao, también conocido como tripa de bacalao, es la vejiga natatoria o neumática del bacalao. Es decir, el órgano gracias al cual consiguen flotar, ascender, descender o quedarse quietos en el agua. Además, se trata de una parte del bacalao gelatinosa y muy sabrosa.

https://lacocinademasito.com/callos-de-bacalao.html

Just one note. Cod tripe is not exactly the cod's tripe but the cod's natatory bladder.

https://forums.egullet.org/topic/94566-salt-cod-tripe/

The swim bladder, gas bladder, fish maw, or air bladder is an internal gas-filled organ that contributes to the ability of many bony fish (but not cartilaginous fish[1]) to control their buoyancy, and thus to stay at their current water depth without having to expend energy in swimming.[2] Also, the dorsal position of the swim bladder means the center of mass is below the center of volume, allowing it to act as a stabilizing agent. Additionally, the swim bladder functions as a resonating chamber, to produce or receive sound.

https://en.wikipedia.org/wiki/Swim_bladder

TO FRY CODS' SOUNDS IN BATTER.
Boil them as directed above until they are nearly done, then lift them out, lay them on to a drainer, and let them remain till they are cold; cut them across in strips of an inch deep, curl them round, dip them into a good French or English batter, fry them of a fine pale brown, drain and dry them well, dish them on a hot napkin, and garnish them with crisped parsley.

http://www.foodsofengland.co.uk/codsounds.htm

As a young fella I was a fairly hearty eater, but "cod sounds"—fish swim bladders—didn't look like fish, or anything edible. We had them on occasion when I grew up in the 70s and 80s. I was used to seeing filets, but I had never seen anyone harvest them before. I thought, Oh cool, another part of the fish we can eat!

https://www.vice.com/en/article/xy737n/a-swim-bladder-is-a-t...

COD SOUND PIE RECIPE
The best delicious Cod Sound Pie recipe with easy-to-follow step-by-step instructions that are straightforward and foolproof. Try this Cod Sound Pie recipe today!

Hello my friends, this Cod Sound Pie recipe will not disappoint, I promise! Made with simple ingredients, our Cod Sound Pie is amazingly delicious, and addictive, everyone will be asking for more Cod Sound Pie.

https://bakerrecipes.com/cod-sound-pie-recipe/

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Note added at 6 hrs (2022-05-12 17:29:57 GMT)
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The Sound is the swim bladder of many of the bony fishes. Fish that have a skeleton made of cartilage instead of bone don’t have bladders.

Fish Tongues are almost always attached to the bottom of the mouth, so they don’t protrude. Tongues have a jelly-like texture.

https://vintagerecipesandcookery.com/codfish-heads-tongues-s...