Heat the oil: Pour 2 inches of neutral oil into a heavy pot. Heat to 350–360°F (175–182°C). Keep a thermometer clipped to the pot for accuracy.
Mix dry ingredients: In a large bowl, whisk together 1 1/4 cups flour, 2 tablespoons cornstarch, 2 tablespoons sugar, 1 1/2 teaspoons baking powder, and 1/4 teaspoon salt.
Whisk wet ingredients: In a separate bowl, whisk 3/4 cup milk, 1 large egg, and 1 teaspoon vanilla until smooth.
Combine: Pour wet into dry and whisk gently until just combined.
The batter should be pourable but thick, like pancake batter. If too thick, add a tablespoon of milk at a time.
Test the oil: Drop a small dollop of batter into the oil. It should bubble immediately and float within seconds, browning in about 60–90 seconds.
Fry the bites: Using a small cookie scoop or two spoons, drop 1–2 teaspoon mounds of batter into the oil, a few at a time.
Do not overcrowd.
Turn and cook: Fry 1–2 minutes per side, turning once, until deep golden brown. Aim for even color.
Drain: Lift bites with a slotted spoon and place on a wire rack set over a sheet pan or on paper towels to drain.
Dust: While warm, shower generously with powdered sugar. For a twist, toss some in cinnamon sugar.
Serve immediately: Enjoy hot with sauces for dipping—chocolate, caramel, or strawberry are all winners.