1Sift flour, granulated sugar, baking powder and salt into a medium bowl. Make a well in center of flour mixture.
Beat egg in a small bowl. Add milk and mix well. Pour mixture into the well in the flour mixture. Beat with a wooden spoon until smooth.
Preheat vegetable oil in a large skillet or deep fryer.
Pour 1/2 cup of the batter at a time into a funnel, holding a finger over the spout. Drop batter in a swirl pattern into the hot vegetable oil.
Fry, turning once with a slotted utensil, until crisp and lightly browned, about 4 minutes. Repeat with the remaining batter. Drain funnel cakes on paper towels. Sprinkle funnel cakes with confectioners’ sugar or cinnamon sugar. Serve warm.