In a colander, drain the zucchini and potato; squeeze to remove excess liquid. Pat dry; set aside. In a large bowl, combine the bread crumbs, flour, baking soda, salt and pepper. Stir in eggs until well blended. Add the onion, garlic and zucchini mixture. Toss to coat.
Heat 2 T. oil in a large non-stick skillet over medium heat. Drop batter by 1/4 cupfuls into oil. Fry in batches until golden brown on both sides. Using remaining oil as needed. Drain on paper towels. Makes 1 dozen.