In a large mixing bowl, whisk together 1 cup of flour, 1 tablespoon of baking powder, 2 tablespoons of sugar, and a pinch of salt until combined. In a separate bowl, whisk 1 cup of milk and 1 beaten egg thoroughly. Gradually pour the wet mixture into the dry ingredients, stirring gently until a smooth batter forms.

In a deep frying pan, pour enough vegetable oil to fill it about 2 inches deep and heat the oil over medium heat until it reaches approximately 350°F (175°C).

Using a funnel or a piping bag, swirl the batter into the hot oil in circular motions, forming spiral shapes. Fry the funnel cakes for about 2-3 minutes on each side until golden brown and crispy.

Once fried, carefully transfer the cakes to a plate lined with paper towels to drain any excess oil. After frying, let them rest for a few moments on the paper towels before generously dusting with powdered sugar.