In a medium mixing bowl beat eggs with a fork for 30 to 60 seconds.

Add seltzer and evoo and beat together another 15 to 30 seconds.

Add matzo meal and mix together until just combined, don't overmix.  Cover and place in the refrigerator for 30 minutes or until firm.

In a medium sized pot bring 3 quarts of well-salted water to a rolling boil.  Reduce heat to a simmer.

With wet or well oiled hands form matzo balls by gently rolling a  spoonful of matzo ball batter to approximately 1-inch in diameter in the palm of your hands.

Drop matzo balls carefully into simmering salt water one at a time.  Cover the pot and cook for 30 to 40 minutes.

Ladle into soup bowls with your favorite soup or use your favorite broth.

Yield: 12 Matzo Balls