Mix 1/2 cup granulated sugar, 2 tablespoons ground cinnamon, and 1/4 teaspoon salt in a shallow bowl until well combined.

Thaw 2 puff pastry sheets at room temperature for about 20 minutes until cool and pliable.

Place one puff pastry sheet on a cutting board and cut into 4 rectangles (approximately 4 by 3 inches each).

Repeat with the second puff pastry sheet so you have 8 rectangles total, keeping them in a single layer to prevent sticking.

Pour 2 quarts of vegetable oil into a large heavy-bottomed pot and heat to 350°F, using a thermometer to monitor the temperature.

Carefully add 3 to 4 pastry rectangles to the hot oil and fry for about 2 minutes on the first side until golden brown and puffed.

Flip the pastries and fry for another 1.5 to 2 minutes on the second side until golden and crispy.

Use a slotted spoon to transfer fried pastries to a paper towel-lined tray to drain for 10 seconds.

Immediately coat the hot pastries in the prepared cinnamon-sugar mixture on both sides, shaking off any excess.

Allow the oil to return to 350°F if necessary and repeat the frying and coating process with the remaining pastries.

Let the elephant ears cool slightly before serving warm.