To make the batter, combine flour, baking powder, granulated sugar and salt in a large bowl. Whisk together and then add in egg and sparkling water and mix well. You want a thick batter to coat the cookies well. Make batter right before you are going to fry, not before. This will ensure a light and fluffy coating!

Heat 3-4 inches of oil in a large, heavy bottomed stock pot to 375 degrees F using a candy thermometer. Set aside a cooling rack over paper towels.

Take 2-3 of the cookies out of the freezer and coat in the batter on all sides. Leave remaining cookies in the freezer. Using a slotted spoon, remove each cookie from the batter; let any extra batter drop off, and carefully place in the oil. It's hot!

Fry for 3-4 minutes, flipping a few times, until brown and crispy. Place on cooling rack to drain and repeat with remaining cookies.

Serve warm with lots of powdered sugar!