Pour enough vegetable oil into a deep pot or fryer to reach about 2 inches deep and heat to 350°F (175°C).

In a medium bowl, whisk together the flour, sugar, baking powder, and salt.

In a separate bowl, whisk the milk, egg, and vanilla extract until well blended.

Pour the wet ingredients into the dry and stir gently until just combined — avoid over mixing.

Using a spoon or small scoop, carefully drop portions of the batter into the hot oil to form donut-like shapes.

Fry in batches for about 2–3 minutes per side, until golden brown and crisp.

Transfer to paper towels or a wire rack to drain excess oil.

While still warm, dust generously with powdered sugar or cinnamon sugar and serve with your favorite dips like chocolate sauce or fruit preserves.