In a large, sauce pan pour vegetable oil, until it is at least 3 inches (or about 5 centimeters) high (too little will result in flatter balls), and place on medium heat until oil is 375 degrees.
Meanwhile, in a medium bowl mix all the dry ingredients, flour, and sugar.
Stir in the water, eggs, beer ; mix well until everything has been fully incorporated. The batter should be smooth, thick and spoon able.
I use my hands to scoop up the batter; you can do the same or use 2 spoons – one to scoop up the batter, and another spoon or spatula to drop it in the oil- in the shape of a ball. Do not overcrowd the pan. Do so in batches
Fry for a few minutes until the bottom side is golden brown.
Turn the ball over and fry for a few more minutes until the other side is golden brown.
Use a large spoon or something like that to take it out of the oil. I usually place them on napkins right away to soak up some of the excess oil.
Roll in cinnamon sugar as soon as you remove from the pan or deep in melted butter, then roll in cinnamon sugar , if you want to go the cinnamon sugar route.
Best serve warm