Why soak the bread crumbs?
This is an important step if you plan to bake the meatballs. If you plan to cook them in sauce, you can omit the milk or water. There is some debate, in fact, as to the use of milk in the recipe. Many factors make the meatballs dry or tender and moist – for instance the leaner the ground beef, the drier the meatball will generally be. The milk or water can help compensate for this.