In this paper we consider the fundamental operations dilation and erosion of mathematical morphology. Many powerful image filtering operations are based on their combinations. We establish homomorphism between max-plus semi-ring of integers and subset of polynomials over the field of real numbers. This enables to reformulate the task of computing morphological dilation to that of computing sums and products of polynomials. Therefore, dilation and its dual operation erosion can be computed by convolution of discrete linear signals, which is efficiently accomplished using a Fast Fourier Transform technique. The novel method may deal with non-flat filters and incorporates no restrictions on shape or size of the structuring element, unlike many other fast methods in the field. In contrast to previous fast Fourier techniques it gives exact results and is not an approximation. The new method is in practice particularly suitable for filtering images with small tonal range or when employing large filter sizes. We explore the benefits by investigating an implementation on FPGA hardware. Several experiments demonstrate the exactness and efficiency of the proposed method.