In a large bowl, whisk together flour, sugar, baking powder, and salt.
In another bowl, combine milk, eggs, and vanilla extract.
Gradually add wet ingredients to dry ingredients, mixing until smooth.
Heat oil in a deep fryer or large pot to 375°F (190°C).
Pour the batter into a funnel, covering the opening with your finger.
Carefully drizzle the batter into the hot oil in a spiral pattern.
Fry for 2-3 minutes or until golden brown, flipping halfway.
Remove from oil and drain on paper towels.
Dust with powdered sugar while still warm.
Serve immediately with your favorite toppings.