In a large bowl, mix together the flour, sugar, baking powder, and salt.
In a separate bowl, whisk the egg, milk, and vanilla extract until well combined.
Add the wet ingredients to the dry ingredients and stir until a smooth batter forms.
Heat vegetable oil in a deep frying pan or pot over medium heat. The oil should be about 3 inches deep.
Using a spoon or cookie scoop, carefully drop spoonfuls of batter into the hot oil. Fry in batches, making sure not to overcrowd the pan.
Fry until golden brown and puffed up, about 3-4 minutes per batch. Use a slotted spoon to remove the fried balls and transfer them to a paper towel-lined plate to drain excess oil.
Once all the balls are fried, dust with powdered sugar and serve warm. Enjoy!