Let the cod sit at room temperature for 15 minutes. Slice into four portions and season with salt and pepper. Dredge in flour, shaking off excess.

Heat 2 tablespoons of butter in a skillet over medium-high heat. Add cod and cook for 2 minutes per side until golden brown. Transfer to a plate and cover.

In the same skillet, melt remaining butter. Stir in garlic; cook for 1 minute, then add flour and whisk to create a roux.

Slowly pour in cream and lemon juice, stirring well. Add Italian seasoning and simmer for 2-3 minutes.

Stir in Parmesan until melted. Return cod to skillet, spoon sauce over fish, and cook for an additional 1-2 minutes until flaked easily.