In a large bowl whisk together the dry ingredients: All-Purpose Flour, Granulated Sugar, Baking Powder and Salt until evenly combined.
In a separate bowl beat the Eggs then whisk in the Milk and Vanilla Extract until smooth.
Pour the wet mixture into the dry ingredients and stir gently until you have a smooth, slightly thick batter — it should flow but hold together (add a splash more milk if it seems too stiff).
Pour about 2 inches of Neutral Oil into a heavy skillet or deep frying pan and heat to 350–375°F (175–190°C); a drop of batter should sizzle and rise to the surface immediately.
Working over the hot oil, funnel or pipe the batter in a circular, lacy pattern (start from the outside and work inward or create freeform spirals); cook for about 1–2 minutes until the underside is golden.
Carefully flip the funnel cake with tongs or a slotted spatula and cook the other side until golden and crisp, another 1–2 minutes.
Transfer the cooked funnel cake to a paper-towel-lined rack to drain briefly, then repeat with remaining batter (maintain oil temperature between batches).
Serve warm with a generous dusting of Powdered Sugar and any other toppings you like (fruit, jam, or chocolate sauce).
