Season the cod fillets with freshly ground black pepper and salt on both sides.
Lay three strips of bacon side by side on a cutting board. Place a cod fillet close to one end and fold the ends of the bacon strips overtop the fillets. Continue to roll the cod fillet with the bacon strips until wrapped. Secure the bacon with toothpicks if necessary. Repeat for the remaining cod fillets.
Place the bacon wrapped cod fillets on a baking sheet lined with parchment paper. Bake the cod in the preheated oven for about 20 minutes, or until the bacon is crispy and the cod is cooked through.
Remove the cod from the oven and drizzle each fillet with balsamic vinegar.