In a mixing bowl, whisk together the flour, sugar, baking powder, and salt.

In another bowl, beat the eggs, then add the milk and vanilla extract.

Gradually add the wet mixture to the dry ingredients, stirring until just combined.

In a deep fryer or pot, heat oil to 375°F (190°C).

If using a funnel, cover the hole with your finger while filling it with batter.

Release the batter into the hot oil in a spiraling motion.

Fry for about 2-3 minutes on each side until golden brown.

Remove the funnel cake from the oil using a slotted spoon and place it on paper towels to drain excess oil.

Generously dust with powdered sugar while still warm.