Sift the flour, sugar, salt and baking powder into a medium size bowl.
In a separate medium size bowl whisk together the egg, milk and vanilla extract.
Add the dry ingredients to the wet ingredients, stirring together. Batter should have a nice smooth pourable consistency.
Pour the batter into a squeeze bottle, measuring cup, or funnel. Slowly pour 1/3 cup of batter in a slow and steady stream into the hot oil. Start with a circle shape and then slowly criss cross and swirl with the remaining batter.
Fry for 90 seconds and then carefully flip the funnel cake using tongs to continue frying the other side for another 90 seconds.
After both sides are golden, remove from the oil and set on a paper towel lined plate.
Dust with powdered sugar or topping of choice and serve funnel cakes while warm.
Continue frying the remaining batter in the same method until all batter has been used.