In a medium mixing bowl, whisk together the flour, sugar, baking powder, and salt.
In a separate bowl, whisk together the egg, milk, and vanilla extract until smooth.
Gradually add the wet ingredients to the dry ingredients, stirring until the batter is smooth and free of lumps. Let the batter rest for 5 minutes while you prepare for frying.
Pour about 1–2 inches of vegetable oil into a deep skillet or saucepan. Heat the oil over medium heat until it reaches 350°F–375°F (175°C–190°C). Use a thermometer to ensure the oil is at the right temperature for even frying.
Transfer the batter to a piping bag or a plastic zip-top bag with a small corner snipped off.
Pipe small amounts of batter (about 1–2 inches in length) into the hot oil, working in batches to avoid overcrowding. Use tongs or a slotted spoon to gently separate the bites as they fry.
Fry for 1–2 minutes, flipping occasionally, until golden brown and crispy.
Use a slotted spoon to transfer the bites to a paper towel-lined plate to drain excess oil.
Dust the funnel cake bites generously with powdered sugar while they’re still warm. Add toppings like chocolate syrup, caramel sauce, fresh fruit, or whipped cream if desired.
